The adjusted trial balance of Cullumber Company appears below. CULLUMBER COMPANY Adjusted Trial Balance December 31, 2022 Debit Credit Cash $ 12,936 Accounts Receivable 1,848 Supplies 1.512 Equipment 13.020 $ 3,360 Accumulated Depreciation-Equipment Accounts Payable 2,520 Unearned Service Revenue 4,200 Common Stock 12,600 6,216 Retained Earnings Dividends 2,940 Service Revenue 7,980 Supplies Expense 924 Depreciation Expense 2.100 Rent Expense 1.596 $36,876 $36,876 Using the information from the adjusted trial balance, Prepare for the month ending December 31 an income statement. CULLUMBER COMPANY Income Statement For the Month Ended December 31, 2022 Revenues Service Revenue $ 7980 Expenses Rent Expense $ 1596 i Depreciation Expense 2100 i Supplies Expense 924 i Total Expenses 4620 Net Income /(Loss) 3360 Prepare for the month ending December 31 a retained earnings statement. (List items that increase retained earnings first.) CULLUMBER COMPANY Retained Earnings Statement For the Month Ended December 31, 2022 Retained Earnings. December 1 $ Add : Net Income /(Loss) Less : Dividends Retained Earnings, December 31 69