The Retained Earnings account had a balance of $296,400 at July 1.2021. There are 70,400 ordinary shares outstanding. Prepare an income statement for the year ended June 30, 2022. (Round earnings per share to 2 decimal places, e.g. 1.48.) Prepare a retained earnings statement for the year ended June 30, 2020. (List items that increase adjusted retained earning first.)