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23. The following selected amounts are available for Chen Company. Retained earnings (beginning) HK$1,600 Net loss 300 Cash dividends declared 200 Share dividends declared 200

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23. The following selected amounts are available for Chen Company. Retained earnings (beginning) HK$1,600 Net loss 300 Cash dividends declared 200 Share dividends declared 200 What is its ending retained earnings balance? a. HK$1,300 b. HK$1,400 C. HK$900 d. HK$1,200

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