The adjusted trial balance of Donald Cooper Co. as of December 31, 2020, contains the following Credit DONALD COOPER CO. ADJUSTED TRIAL BALANCE DECEMBER 31, 2020 Debit Cash $20,342 Accounts Receivable 7,790 Prepaid Rent 3,150 Equipment 18,920 Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends 3,870 Service Revenue Salaries and Wages Expense 7.710 Rent Expense 2,194 Depreciation Expense 211 Interest Expense 149 Interest Payable $64,336 $5,765 6,570 6,342 20,870 12,180 12,460 149 $64,336 Prepare a statement of retained earnings. (List Iterns that increase retained earnings first.) DONALD COOPER CO. Statement of Retained Earnings For the Year Ended December 31, 2020 Retained Earnings, January 1 $ $ Net Income (Loss $