As of December 31, 2018, Moss Company had total cash of $160,000, notes payable of $86,000, and common stock of $52,800. During 2019, Moss earned $40,000 of cash revenue, paid $22,000 for cash expenses, and paid a $3,400 cash dividend to the stockholders. Required a. Determine the amount of retained earnings as of December 31, 2018. b.&c. Record the beginning account balances, revenue, expense, and dividend events under the appropriate elements of the accounting equation. Complete this question by entering your answers in the tabs below. Req A Req B and C .. ......... Determine the amount of retained earnings as of December 31, 2018. Retained earnings MOSS COMPANY Effect of 2019 Transactions on the Accounting Equation Assets = Liabilities + Stockholders' Equity Event Notes Common Retained Cash Payable Stock Earnings Beginning balance 1. Earned revenue 2. Paid expenses 3. Paid dividend Ending balance + + + + + + + + + +