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Retained Earnings Balance as of Jan 1, 2013 $257,000 Net income for year 2013 78

ID: 2568662 • Letter: R

Question

Retained Earnings            

Balance as of Jan 1, 2013

$257,000

Net income for year 2013

   78,000

Dividends declared for the year 2013

   33,000

Dividends paid during the year 2013

    37,000

Cash on hand at December 31, 2013

   16,000

Required: Compute the ending balance for Retained Earnings on 12/31/13

Retained Earnings            

Balance as of Jan 1, 2013

$257,000

Net income for year 2013

   78,000

Dividends declared for the year 2013

   33,000

Dividends paid during the year 2013

    37,000

Cash on hand at December 31, 2013

   16,000

Required: Compute the ending balance for Retained Earnings on 12/31/13

Explanation / Answer

Opening balance 257000

Add: Net income during the year : 78,000

Add: Dividend declared : 33,000

=257000+78000+33000=302000

Dividend paid during the year should have already been deducted from the retained earning , hence not considered foo calculating the closing balance.Also it can be related to previous years which should have been already deducted from retained earnings.

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