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Partial adjusted trial balance for Larkspur, Inc. at December 31, 2017, includes the following accounts: Retained Earnings $17.600, Dividends $6,200, Service Revenue $36,100, Salaries and Wages Expense $14,600, Insurance Expense $1.770, Rent Expense $4.060, Supplies Expense $1,600, and Depreciation Expense $800. The balance in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $10,400. (List items that increase retained earnings first.) LARKSPUR, INC. Retained Earnings Statement For the Year Ended December 31, 2017 Retained Earnings, January 1 17600 Add : Net Income/ (Loss) 13270 Less: Dividends 6200 Retained Earnings, December 31