View Policies Current Attempt in Progress The adjusted trial balance of Cullumber Company at December 31, 2022, includes the following accounts: Retained Earnings $13,760 and Dividends $4,800. The balance in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $8,320. (List items that increase retained earnings first.) CULLUMBER COMPANY Retained Earnings Statement