The adjusted trial balance of Wildhorse Co. at December 31, 2025, includes the following accounts: Share Capital-Ordinary W17,400, Dividends 4,200 , Service Revenue #38,700, Salaries and Wages Expense 16,900 , Insurance Expense Expense 4,000 , Supplies Expense 1,800 , and Depreciation Expense 1,100. Prepare a retained earnings statement for the year assuming net income is $12,200 for the year and Retained Earnings is January 1 (amounts in thousands). (List items that increase Retained Earnings first.)