3. On January.1. Kojima.Co had a retained.eamings balance of $132.000. During the year Kojima reported net income of $86,000 and paid cash dividends of S45,000.Calculate.the. retained carings balance.al.its. December 31 year-end. Show all calculations Points.... 4 Mizuho Co. has 25,000 shares of S2 par value common stock outstanding Mizuho declares a 30% stock dividend on November I when the stock's market value is $17 per share. The stock dividend is distributed on November 15. Show all calculations. Points 10. 4-1 Prepare journal entries for (a) declaration and (b) distribution of the stock dividend. 5 Komatsu Inc's balance sheet reveals it has total assets of S780,000, total liabilities of $280.000, and total equity of $500,000. Show all calculations. Points 10 (4+6) S-1 What is the current debt-to-equity ratio for this company? Show all calculations. 5-2 If you compare Komatsu Inc's debt-to-equity ratio with another company that has a debt-to. equity ratio of one, what can you say about Komatsu Inc