yler, Inc, had beginning retained earnings of $130,000 on January 1, 2025. During the year, Wyler, Inc. declared and paid $90,000 of cash dividends and eamed $80,000 of ne corne. Propare a statement of retalned earnings for Wyler, finc. for the year ending Docember 31, 2025. (Entor any increnses in retained earnings prior to the tubtotal and any ecreases to retained earnings below the subtotal.)