The adjusted trial balance of Blossom Company for the year ended December 31, 2020, is as follows: Sales Revenue 10,090 Interest Revenue 100 Cost of Goods Sold 7,000 Salary and Wages Expense 1,200 Rent Expense 500 Bad Debt Expense 60 Service Charge Expense \begin{tabular}{l} $40,19030$40,190 \\ \hline \end{tabular} Prepare a retained earnings statement. (List items that increase retained earnings first.)