14. The following relate to Data Original in 2012. What is the ending inventory? Purchases Beginning Inventory Purchase Returns Sales Cost of Goods Sold $540,000 80,000 10,000 800,000 490,000 a. S120,000 b. $140,000 c. $210,000 d. $260,000 e. none of the answers are correct 15. Which of the following will not affect retained earnings? a. Declaration of a stock dividend b. Payment of a cash dividend previously disclosed c. Adjustment for an error of a prior period d. Net income e. Net loss 16. Which of the following is not a category within accumulated other comprehensive income? a. Post retirement commitments on health plans b. Foreign currency translation adjustments c. Unrealized holding gains and losses on available-for-sale marketable securities d. Changes to stockholders equity resulting from additional minimum pension liability adjustments e. Unrealized gains and losses from derivative instruments 17. Which of the following will be disclosed in the reconciliation of retained earnings? a. Adjustment for an eor of a prior period b. Net income c. Net loss d. Dividends Afberea