The adjusted trial balance columns of the worksheet for Culver Company are as follows. Culver Company Worksheet For the Year Ended December 31, 2022 Adjusted Trial Balance Account No. Account Titles Dr. Cr. 101 Cash 5,500 112 Accounts Receivable 10,800 126 Supplies 1,600 130 Prepaid Insurance 2,200 157 Equipment 26,600 158 Accumulated Depreciation-Equipment 5.000 200 Notes Payable 14,700 201 Accounts Payable 6,200 Salaries and Wages Payable 2,300 Interest Payable 500 Common Stock 14,800 Retained Earnings 4,500 Dividends 6,600 Service Revenue 54,400 Advertising Expense 8,400 Supplies Expense 3,700 Depreciation Expense 5,000 Insurance Expense 3,100 Salaries and Wages Expense 28,400 Interest Expense 500 Totals 102,400 102,400 Prepare a retained earnings statement. (List Items that increase retained earnings first.) Culver Company Retained Earnings Statement $ $