- 1 GUCJUIUIT View Policies Current Attempt in Progress The adjusted trial balance of Blue Spruce Corporation at December 31, 2022 includes the following accounts: Retained Earnings $10,332; Dividends $4,100; Service Revenue $24,600, Salaries and Wages Expense $12,300; Insurance Expense $1.640; Rent Expense $3,690; Supplies Expense $410; and Depreciation Expense $820. Prepare a retained earnings statement for the year. (List items that increase retained earnings first.) BLUE SPRUCE CORPORATION Retained Earnings Statement For the Year Ended December 31, 2022