These financial statement items are for Martinez Company at year-end, July 31, 2022. Salaries and wages payable $ 2,400 Notes payable (long-term) $ 1,600 Salaries and wages expense 51,000 Cash 13,200 Utilities expense 22,900 Accounts receivable 9,800 Equipment 29,300 Accumulated depreciation-equipment 6,300 Accounts payable 4,500 Dividends 2,700 Service revenue 61,000 Depreciation expense 4,200 Rent revenue 9,000 Retained earnings (beginning of the year) 20,900 Common stock 27,400 Prepare a retained earnings statement for the year.\