86% 6:41 PM P 21-11B (LO3/4/5) 3. Retained Earnings, Dec. 31: $989,000 CLGL RETAINED EARNINGS ACCOUNTS AND STATEMENT on January 1,20- Company's retained earnings accounts had the following balances: Nguyen s 75,000 Appropriated for land acquisition Unappropriated retained earnings 825,000 $900,000 During the year ended December 31, 20 Nguyen completed the following selected transactions Mar. 20 Declared a semiannual dividend of $0.75 per share on preferred