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Selected accounts from the ledger of Restoration Arts for the fiscal year ended April 30, 2018, are as follows: Retained Earnings Apr. 30 30.800 May 1 (2017) 462,000 Apr. 30 3,400 Dividends July 31 850 Apr. 30 3,400 Oct. 31 850 Jan. 31 850 April 30 850 Income Summary Apr. 30 195,200 Apr. 30 164,400 Apr. 30 30,800 Instructions Labels and Amount Descriptions Retained Earnings Statement Instructions Labels and Amount Descriptions Sel ended April 30, 2018, are as follows: Labels April 30, 2018 For the Year Ended April 30, 2018 62.000 Amount Descriptions Change in retained earnings Dividends Net income Net loss 3,400 Retained earnings, April 30, 2018 Retained earnings, May 1, 2017 Income Summary Apr. 30 195,200 Apr 30 164,400 Apr: 30 30,800 Labels and Amount Descriptions Retained Earnings Statement Prepare a retained earnings statement for the year. If a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Refer to the list of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. Restoration Arts Retained Earnings Statement (Label) 1 2