10. Pearmain, Inc. had beginning netained eamings of $340.000 on January 1,2018. During the of retained eamings for Pearmain, Inc. for the yeer ended December 31,2018. year, Peamain declared and paid $140,000 of cash dvidends and emed $100,000 of tn Enter any inareases in retained earnings prior to the subtotal and any decreases to retained amings below the sbiotal Pearmain, In Btatement of Retained Earmings Year Ended December 31, 2018