2- Cooper Industries, Inc., began 2513 with retained earnings of $25.32 million. During the year it paid four quarterly dividends of $ I135 per share to 2.?5 million common stockholders. Preferred stockholders, holding 5,[} shares, were paid two semiannual dividends of fin [1?5 per share. The film had a net prot after taxes of $ 5.15 million. Prepare the statement of retained earnings for the year ended December 31, 213