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Partial adjusted trial balance data for Larkspur, Inc, at December 31,20X includes the following accounts: Retained Earnings $16,400, Dividends $5,200, Service Revenue $29,600, Salaries and Wages Expense $13,200, Insurance Expense $1,400, Rent Expense $3.700, Supplies Expense $1,460, and Depreciation Expense $920. The balance in Retained Earnings is the balance as of January 1 Prepare a statement of retained earnings for the year. (List items that increase retained earnings first.)