The unadjusted and adjusted trial balance for Oriole Company are as follows. Dr. ORIOLE COMPANY Trial Balance August 31, 2022 Before Adjustment Cr. Cash $12.208 Accounts Receivable 9,856 Supplies 2,800 Prepaid Insurance 4,480 Equipment 17,920 Accumulated Depreciation-Equipment $4,032 Accounts Payable 6,496 Salaries and Wages Payable 0 Unearned Rent Revenue 2,016 Common Stock 11.200 Retained Earnings 6.160 Dividends 3,136 Service Revenue 38,080 After Adjustment Dr. Cr. $12,208 10,528 560 2,800 17.920 $5,376 6,496 1,232 896 11,200 6,160 3,136 38,752 38.080 13,552 38.752 14,672 Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense 19.040 0 12,096 0 20,272 2,240 12,096 1.680 0 1,344 $81,536 $81,536 $84,784 $84.784 Prepare the retained earnings statements for the year ended August 31. (List items that increase retained earnings first.) ORIOLE COMPANY Retained Earnings Statement