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Crane Ltd . reported retained earnings at December 3 1 , 2 0 2 2 of $ 2 7 4 2 0 0 , and

Crane Ltd. reported retained earnings at December 31,2022 of $274200, and at December 31,2023, $222400. Net income for
calendar 2023 was $191100. During 2023, a stock dividend was declared and distributed, which increased the common shares
account by $117300. As well, a cash dividend was declared and paid during the year. The amount of the cash dividend declared and
paid was
$98847.
$242900.
$125600.
$165115.
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