The adjusted trial balance columns of the worksheet for Whispering Winds Company are as follows. Whispering Winds Company Worksheet For the Year Ended December 31, 2022 Adjusted Trial Balance Account No. Account Titles Dr. Cr. 101 Cash 5,300 112 Accounts Receivable 10,500 126 1.200 130 2,200 157 26,700 158 5,000 200 14,100 201 6,200 212 2,200 230 700 311 11,200 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 320 4,400 332 6,300 400 58,900 610 8,300 631 4,300 711 5,000 722 3,900 726 28,300 905 700 Totals 102,700 102,700 (b2) Prepare a retained earnings statement. (List items that increase retained earnings first.) Whispering Winds Company Retained Earnings Statement