A summary of selected transactions in ledger accounts appears below for Alberto's Plumbing Services for the current calendar year-end. Common Stock 1/1 Retained Earnings 6,177 12/31 3/30 9/30 Net income for the period is Oa. 7.993 Ob. 23,074 Oc. 29.251 Od. 37,244 7,993 12/31 Dividends 23,074 2,256 12/31 7,993 5,737