Brunswick Corporation reported the following amounts in various statements included in its 2010 annual report. (All amounts are stated in millions of dollars.)

Net loss for 2010.....................................................$110.6

Cash dividends declared and paid in 2010...........................4.4

Retained earnings, December 31, 2009.............................505.3

Retained earnings, December 31, 2010.............................390.3

Required

1. Prepare a statement of retained earnings for Brunswick Corporation for the year ended December 31, 2010.

2. Brunswick does not actually present a statement of retained earnings in its annual report. Instead, it presents a broader statement of shareholders' equity. Describe the information that would be included on this statement that is not included on a statement of retained earnings.