The following is adjusted trial balance (TB) for Dubai Co. at December 31, 2018 after preparing income statement Account Name Dr Cr Cash 5400 Account Receivable 11,000 Supplies 7,000 Prepaid rent 4,000 Equipment 38,000 Accumulated depreciation $ 8,000 Unearned services revenue 13,000 Interest payable 200 Retained Earnings 1/1/2018 800 Dividends 2,000 Net income 10,000 Capital Shares 70,000 Total 102,000 102,000 Required: 1. Prepare retained earnings for 2018. 2. Prepare balance sheet at Dec 31, 2018