the year ended December 31 . If there are no dividends, Include a line that repo 00:38:05 EQUILIBRIUM RIDING, INCORPORATED Statement of Retained Earnings eBook Print References \begin{tabular}{|l|l|} \hline Retained Earnings, January 1 & $ \\ \hline Add: Net Income & \\ \hline Less: Dividends & \\ \hline Retained Earnings, December 31 & \\ \hline \end{tabular} the year ended December 31 . If there are no dividends, Include a line that repo 00:38:05 EQUILIBRIUM RIDING, INCORPORATED Statement of Retained Earnings eBook Print References \begin{tabular}{|l|l|} \hline Retained Earnings, January 1 & $ \\ \hline Add: Net Income & \\ \hline Less: Dividends & \\ \hline Retained Earnings, December 31 & \\ \hline \end{tabular} The following accounts are taken from Equilibrium Riding, Incorporated, a company that specializes in occupational therapy and horseback riding lessons, as of December 31