The adjusted trial balance of Martinez Corporation at December 31, 2022 includes the following accounts: Retained Earnings $12,096; Dividends $4,800; Service Revenue \$28,800; Salaries and Wages Expense $14,400; Insurance Expense $1,920; Rent Expense $4,320; Supplies Expense $480; and Depreciation Expense $960. Prepare a retained earnings statement for the year. (List items that increase retained earnings first.)