The following information is related to Sunland, Attorneys at Law. Retained earnings, January 1, 2022 Legal service revenue-2022 Total expenses-2022 Assets, January 1, 2022 Liabilities, January 1, 2022 Assets, December 31, 2022 Liabilities, December 31, 2022 Dividends -2022 $34,500 340.000 208,500 95,500 61,000 174,000 104,500 96,500 Prepare the 2022 retained earnings statement for Sunland, Attorneys at Law. (List items that increase retained earnings first) Sunland, Attorneys at Law Retained Earnings Statement = Dividends-2022 96,500 Prepare the 2022 retained earnings statement for Sunland, Attorneys at Law. (List items that increase retained earnings first.) Sunland, Attorneys at Law Retained Earnings Statement . $