The adjusted trial balance columns of the worksheet for Pina Colada Company are as follows. Cash Pina Colada Company Worksheet (Partial) For the Month Ended April 30, 2022 Accounts Receivable Account Titles Prepaid Rent Equipment Accumulated Depreciation-Equip. Notes Payable (due in October 2022) Accounts Payable Common Stock Dividends Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Totals Interest Expense Interest Payable Adjusted Trial Balance Dr. 11,500 7,040 2,240 23,250 3,650 11,000 900 600 50 60,230 Cr. 5,000 5,800 5,000 21,980 7,400 15,000 50 60,230

The adjusted trial balance columns of the worksheet for Pina Colada Company are as follows. Prepare an retained earnings statement. (List items that increase retained earnings first.)