Caterpillar Inc.s statement of stockholders equity for 2016 and 2015 shows the following amounts. Fill in the missing items to show how retained earnings articulate across the years. (6 points)

($ millions)	2016	2015
Retained earnings, beginning of year	A ?	$28,515
Net income (loss) for the year	(67)	C ?
Dividends	B ?	(1,781)
Retained earnings, end of year	$27,377	$29,246

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