Whispering Corporation began operations on January $1,2022.$ During its first $3$ years of operations, Whispering reported net income

and declared dividends as follows:

The following information relates to $2025.$

$($a$)$

Your answer is partially correct.

Prepare a $2025$ retained earnings statement for Whispering Corporation. $($List items that increase adjusted retained earnings first.$)$

WHISPERING CORPORATION

Retained Earnings Statement