2015 Retained Earnings Statement Retained Earnings, start of year 596.00 Net Earnings for the year Less: Dividend Paid 99.28 38.00 2015 Income Statements Revenue Warranty/ Bad Debt Net Revenue COGS Contribution Margin SG&A (incl depreciation) Operating Income Other Income Net Income 848.00 9.00 839.00 402.72 436.28 346.00 90.28 9.00 99.28 Retained Earnings, end of year End 2014 End 2015 End 2014_End 2015 Balance Sheet $1000) Current Assets Cash Receivables Inventory Prepaid Expenses 249.00 219.00 249.00 63.00 780.00 292.00 316.00 202.00 37.00 847.00 Current Liabilities: S.T. Credit Line Accounts Payable Accrued Expenses Cur. Por of L.T. Debt 85.00 58.00 6.00 105.00 254.00 209.00 72.00 34.00 151.00 466.00 Fixed Assets Fixed Assets at Cost 1585.00 Less Acc. Depreciation 533.00 1052.00 Long Term Liabilities: Long Term Debt 599.00 898.00 1621.00 256.00 1365.00 Shareholders Equity Capital Shares Retained Earnings Goodwill & Intangibles 1.00 603.00 596.00 666.00 657.28 Total Assets 1894.00 2213.00 Tot. Llab, and Eq. 2052.00 2687.28 (a) From End 2014 to End 2015, the net change in working capital is