These items are taken from the financial statements of Carla Vista Co. at December 31, 2022. Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Service revenue Prepaid insurance Maintenance and Repairs expense Depreciation expense Accounts receivable Insurance expense Salaries and wages expense Accumulated depreciation-equipment $31,400 2,400 56,900 16,300 16,200 2,900 15,000 14,200 79,000 4,100 2,000 4,000 14,400 3,000 45,200 17,800 Prepare a retained earnings statement for the year ended December 31, 2022. (List items that increase retained earnings first.) CARLA VISTA CO. Retained Earnings Statement Prepare a classified balance sheet as of December 31, 2022. (List Current assets in order of liquidity.) CARLA VISTA CO. Balance Sheet Assets Liabilities and Stockholders' Equity