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Assume you are the president of High Power Corporation. At the end of the first year of operations $($December $31),$ the following financial data for the company are available:

$\backslash$table$[[$Accounts Payable,$$32,700,$ Account receivable $10,450,$ Cash $13,900,$ Common stock $59690,$ Dividends $2,010$ Equipment $85000,$ Notes payable $1480,$ Operating expense $59,000,$ Other expense $7,910,$ Sales revenue $90,000,$ Supplies $5,600,]]$

Prepare a statement of retained Earnings for the year ended December $31.$