As of December 31, 2018, Moss Company had total cash of $153,000, notes payable of $85,300, and common stock of $52,100. During 2019, Moss earned $33,000 of cash revenue, paid $18,500 for cash expenses, and paid a $2,700 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. Reg A Req B and C Determine the amount of retained earnings as of December 31, 2018. Retained earnings ReqA Req B and C > Reg A Req B and C Record the beginning account balances, revenue, expense, and dividend events under the appropriate elements of the accounting equation. (Enter any decreases to account balances with a minus sign.) MOSS COMPANY Effect of 2019 Transactions on the Accounting Equation Assets = Liabilities Stockholders' Equity Event Cash = Notes Common + Retained Payable Stock Earnings Beginning balance 1. Earned revenue 2. Paid expenses 3. Paid dividend Ending balance + + +