4.	Retained earnings as of 12/31/2019 were $15,000,000. Net income for the year
	ending 12/31/2019 was $600,000. Bonds were issued for $2,000,000, Dividends of
	$50,000 were paid, and Treasury Stock was issued for $80,000 during 2019.
	a.	Calculate the beginning retained earnings balance as of 1/1/2019.