xFiles 4481612 ipg EX 4-9 Retained eamings statement; net loss Obj. Retained earnings, Selected accounts from the ledger of Restoration Arts for the fiscal year ended April 30, 2018, April 30, 2018: $439,300 are as follows Apr. 30 30 Retained Earnings 31,200 May 1 (2017) 475,500 Sept. 30 1,250 Apr. 30 1,250 1,250 1,250 5,000 5,000 Dec. 31 March 31 June 30 197,000 Apr. 30165,800 30 Apr. 30 31,200 Prepare a retained earnings statement for the year e