Determine caused changes in the retained earnings account. Ending retained eamings = Beginning retained earings Expenses Liabilities Revenue d. Determine caused changes in the cash account. (Negative amounts should be indicated by a minus sign.) Ending cash Assets Beginning cash Dividends Liabilities Assets Liabilities Shareholders Equity Revenue Expenses Net income Dividends Beginning Retained Earnings Ending Retained Earnings Cash Flows from Operating Activities Cash Flows from Investing Activities Cash Flows from Financing Activities Beginning Cash Ending Cash $20,650 14,800 5,850 11,200 9,550 1,650 640 4,690 5,700 2,020 (1,210) (1,180) 1,560 1,190