Determining Retained Earnings and Net Income The following information appears in the records of Becker Corporation at year-end Retained Accounts Recenate 32.000 Earnings Accounts Payable 12.000 Super 8.000 Equipe 145.000 -Cash Common stock 7.000 net 115.000 3. Calculate the balance in Retained Earnings at year-end. b. If the amount of the retained earnings at the beginning of the year was $38,000 and $13,000 in dividends is paid during the year, calculate net income for the