1. Problem 1-61A (Algorithmic) Retained Earnings Statement

   Dittman Expositions has the following data available:

   Dividends, 2019	$8,250
   Dividends, 2020	9,910
   Expenses, 2019	387,500
   Expenses, 2020	412,600
   Retained earnings, 12/31/2018	16,800
   Revenues, 2019	419,400
   Revenues, 2020	442,400

   Required:

   Prepare retained earnings statements for 2019 and 2020.

   Dittman Expositions
   Retained Earnings Statement
   For the Years Ended December 31, 2019 and December 31, 2020
   	2019	2020
   	$	$
   	$	$