These items are taken from the financial statements of Martin Corporation for 2022. Retained earnings (beginning of year) $31,000 Utilities expense 2,000 Equipment 66,000 Accounts payable 18,300 Cash 10,100 Salaries and wages payable 3,000 Common stock 22,800 Dividends 12,000 Supplies 3,100 Debt investment (long-term) 5,700 Trademarks 2,000 Service revenue 68,000 Prepaid insurance 3,500 Maintenance and repairs expense 1,800 Depreciation expense 3,600 Accounts receivable 11,700 Insurance expense 2,200 Salaries and wages expense 37,000 Accumulated depreciation-equipment 17,600 Prepare a retained earnings statement for the year ended December 31, 2022. (List items that increase retained earnings first.) MARTIN CORPORATION Retained Earnings Statement $ v > A