These items are taken from the financial statements of Crane Company for 2022 Common stock 21,000 Dividends 12,000 Supplies 3,100 Debt investment (long-term) 5,600 Trademarks 1,800 Service revenue 71,800 Prepaid insurance 7.860 Maintenance and repairs expense 1,660 Depreciation expense 3,100 Accounts receivable 13,660 Insurance expense 2,700 Salaries and wages expense 40,380 Accumulated depreciation-equipment 21,450 Prepare a retained earnings statement for the year ended December 31,2022. (List items that increase retained earnirgs first.)