The adjusted trial balance of Cheyenne Corporation at December 31, 2022 includes the following accounts: Retained Earnings $11,088; Dividends $4,400; Service Revenue $26,400; Salaries and Wages Expense $13,200; Insurance Expense $1,760; Rent Expense \$3,960; Supplies Expense \$440; and Depreciation Expense \$880. Prepare a retained earnings statement for the year. (List items that increase retained earnings first.)