The adjusted trial balance for Splish Brothers Inc. is given below. Splish Brothers Inc. Trial Balance August 31, 2020 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $ 10,300 $10,300 8.900 9,500 2,400 500 3,800 2,700 15,000 15,000 $ 3,500 $ 4,300 5.700 5,700 0 1,200 1,600 600 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense 13,200 13,200 3,600 3,600 34,100 34,700 10.800 11,800 17,200 18,400 0 1,900 14,900 14,900 0 1,100 0 800 $ 72,500 $ 72,500 $ 75,100 $ 75,100 Prepare the retained earnings statement for the year. Splish Brothers Inc. Retained Earnings Statement For the Year Ended August 31, 2020 $