$46$ IP: Assume the balance in Retained Earnings was $$5,370($million$)$ at January $1.$

$47$ Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10.).)$

$48$ Use a cell reference to link this financial statement to the previous relevant cell$($s$)$ in this sheet.$)$

$49$ Amounts to be deducted should be indicated by a minus sign.$)$