Complete the Retained Earnings Statement tab.

All yellow cells should be linked to the Adjusted Trial balance tab or Income Statement tab.

The blue cell should be calculated using Excel formulas.

All cells with numbers should be formatted so that there are no decimal places and the comma separator is used. The top line and bottom line should be formatted with $ signs $($do NOT type the $ signs, this is formatting$)\backslash$table$[[,$A$,$B$,$c$,D,$E$],[1,,,$Zach's Company,$],[2,,,$Adjusted Trial Balance,$],[3,,,$December $31,2,],[4,,,,,],[5,,,$Debit,Credit,$],[6,$Cash,,$$5,500\mathrm{.}00,,],[7,$Prepaid insurance,$$1,400\mathrm{.}00,,],[8,$Accounts receivable,$$12,000\mathrm{.}00,,],[9,$Land,,$$47,000\mathrm{.}00,,],[10,$Buildings,,$$234,500\mathrm{.}00,,],[11,$Equipment,,$$23,600\mathrm{.}00,,],[12,$Accumulated depreciation,,$$31,000\mathrm{.}00,],[13,$Accounts payable,,$$9,800\mathrm{.}00,],[14,$Salaries payable,,$$5,200\mathrm{.}00,],[15,$Unearned service revenue,,$$3,700\mathrm{.}00,],[16,$Long$-$term note payable,,$$176,000\mathrm{.}00,],[17,$Retained earnings,,$$34,800\mathrm{.}00,],[18,$Common Stock,,,$$30,000\mathrm{.}00,],[19,$Dividends,,$$9,000\mathrm{.}00,,],[20,$Sales revenue,,,$$300,000\mathrm{.}00,],[21,$Cost of goods sold,$$125,000\mathrm{.}00,,],[22,$Salaries expense,$$90,000\mathrm{.}00,,],[23,$Insurance expense,$$4,500\mathrm{.}00,,],[24,$Advertising expense,$$1,800\mathrm{.}00,,],[25,$Depreciation expense,$$7,400\mathrm{.}00,,],[26,$Income tax expense,$$28,500\mathrm{.}00,,],[27,,,$$$590,500\mathrm{.}00,590500,],[28,,,,,]]$