Q14SE

Question

Preparing a statement of retained earnings

Kingston, Inc. had beginning retained earnings of \(135,000 on January 1, 2018. During the year, Kingston declared and paid \)85,000 of cash dividends and earned $75,000 of net income. Prepare a statement of retained earnings for Kingston, Inc. for the year ending December 31, 2018.

Step-by-Step Solution

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Answer

A statement of retained earnings for the year ending December 31, 2018 shows $125,000 ending retained earnings.

1Step 1: Information given

Beginning retained earnings:$135,000

Dividend declared and paid:$85,000

Net Income:$75,000

2Step 2: Statement of retained earnings

Statement of Retained Earnings

Beginning retained earnings

$135,000

Less: Dividend paid

($85,000)

Add: Net Income

$75,000

Ending retained earnings

$125,000