Question 9BE

Question

Portman Corporation has retained earnings of \(675,000 at January 1, 2017. Net income during 2017 was \)1,400,000, and cash dividends declared and paid during 2017 totaled $75,000. Prepare a retained earnings statement for the year ended December 31, 2017.  

Step-by-Step Solution

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Answer

The retained earnings statement shows a balance on December 31, 2017, for $2,000,000.

1Meaning of retained earnings

Income earned after paying dividends to common shareholders is the accumulated profit the company uses to distribute to shareholders or to retain in the business for further investment.

2Preparation of Retained Earnings Statement
  Portman Corporation
   Retained Earnings Statement
  For the Year Ended December 31, 2017

Retained Earnings on Jan. 1, 2017

$675,000

Add: Net Income

$1,400,000

Less: Cash Dividends

($75,000)

Retained Earnings on Dec. 31, 2017

$2,000,000