The adjusted trial balance of Hanson Hawk Corporation at September 30, 2014 includes the following accounts: Retained Earnings €27,700; Dividends €9,750; Sales Revenue €44,800; Insurance Expense €1,950; Salaries and Wages Expense €18,000; Rent Expense €3,000; Supplies Expense €650; and Depreciation Expense €1,100. Prepare a retained earnings statement for the year.
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