Case 1 Case 2 Revenues $31,600 Expenses 16.750 27,700 4.550 F 400 Net earnings Dividends declared Retained earnings Beginning of yea End of year 4100 10400 12.050 Total assets Beginning of year End of year 25.200 Total Liabilities 2.500 9.000 Besinnlos of year 4,100 10400 Beginning of year End of year B 12.050 Total assets: Beginning of year H End of year 25.200 Total Liabilities: Beginning of year 7,500 9.600 D 8.600 End of year Common shares: Beginning of year 1.000 1 E 8.500 End of year 3,000 3.500 Additional common shares issued during the year