These items are taken from the financial statements of Wildhorse Co. for 2025. Service revenue 72,500 Prepaid insurance 6,630 Maintenance and repairs expense 1,650 Depreciation expense 3,420 Accounts receivable 15,190 Insurance expense 2,380 Salaries and wages expense 41,550 Accumulated depreciation-equipment 18,980 Prepare a retained earnings statement for the year ended December 31, 2025. (List items that increase retained earnings first) Prepare a classified balance sheet as of December 31, 2025. (List Current Assets in order of liquidity.)