Exercise 4-29 Preparation of a Statement of Retained Earnings from Closing Entries Fisher Corporation reported a Retained Earnings balance of $125,780 on January 1, 2014. Fisher Corporation made the following three closing entries on December 31, 2014. (The entry to transfer net income to Retained Earnings was intentionally omitted.) Prepare a statement of retained earnings for Fisher for the year. Dec. 31 Service Revenue 65,400 Interest Revenue 20,270 Income Summary 85,670 31 Income Summary 62,345 Salary and Wage Expense 23,450 Rent Expense 20,120 Interest Expense 4,500 Utilities Expense 10,900 Insurance Expense 3,375 31 Retained Earnings 6,400 Dividends 6,400
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