Top Cuisine Inc. has a October 31 year end. Retained earnings at October 31, 2019 had a credit balance of $60,800. During the 2020 fiscal year, net income was $21,800 and dividends of $13,200 were declared and paid. During the 2021 fiscal year, Top Cuisine Inc. had a net loss of $15,100 and dividends of $8,400 were declared but not yet paid. Prepare statements of retained earnings for Top Cuisine Inc. as at October 31, 2020 and October 31, 2021. Do not enter dollar signs or commas in the input boxes. Do not use the negative sign for any values. Top Cuisine Inc. Statement of Retained Earnings For the Year Ended October 31, 2020 Beginning Retained Earnings Add: Net Income Less: Cash Dividends Ending Retained Earnings Top Cuisine Inc. Statement of Retained Earnings For the Year Ended October 31, 2021 Beginning Retained Earnings Less: Net Loss Less: Cash Dividends Ending Retained Earnings