The following information is related to Cheyenne, Attorneys at Law. Retained earnings, January 1, 2022 $35,500 Legal service revenue-2022 342,500 Total expenses-2022 219,000 Assets, January 1, 2022 97,000 Liabilities, January 1, 2022 61,500 Assets, December 31, 2022 172,500 Liabilities, December 31, 2022 101.500 Dividends-2022 88,000 Prepare the 2022 retained earnings statement for Cheyenne, Attorneys at Law. (List items that increase retained earnings first.) Cheyenne, Attorneys at Law Retained Earnings Statement $ $