The adjusted trial balance of Hanson Hawk Company at September 30, 2022 includes the following accounts: Retained Earnings $27,700; Dividends $9,750; Service Revenue $46,800; Insurance Expense $1,950; Salaries Expense $18,000; Rent Expense $3,000; Supplies Expense $650; and Depreciation Expense $1,100, Prepare a retained earnings statement for the year. (List items that increase retained earnings first.)