Comparative Statements of Retained Earnings for Renn-Dever Corporation were reported as follows for the fiscal years ending December 31, 2014, 2015, and 2016.

RENN-DEVER CORPORATION
Statements of Retained Earnings
For the Years Ended December 31	2016			2015			2014
Balance at beginning of year	$	7,063,292		$	5,629,052		$	5,754,552
Net income (loss)		3,321,700			2,370,900			(125,500)
Deductions:
Stock dividend (59,100 shares)		255,000
Common shares retired, September 30 (120,000 shares)					225,660
Common stock cash dividends		902,950			711,000			0
Balance at end of year	$	9,227,042		$	7,063,292		$	5,629,052

At December 31, 2013, paid-in capital consisted of the following:

Common stock, 2,090,000 shares at $1 par,	$	2,090,000
Paid in capitalexcess of par		7,550,000

No preferred stock or potential common shares were outstanding during any of the periods shown.

year numerator/denominator=earnings per share

2014

2015

2016