Following are a statement of cash flows (indirect method) for Harris, Inc., for the year ended December 31, 2014, and the firm's balance sheet at December 31, 2013:

HARRIS, INC Statement of Cash Flows For the Year Ended December 31, 2014
Cash Flows from Operating Activities:
Net income	$	15,900
Add (deduct) items not affecting cash:
Depreciation expense		30,900
Increase in accounts receivable		(9,000	)
Decrease in merchandise inventory		31,900
Increase in accounts payable		4,400
Payment of short-term debt		(6,400	)
Payment of notes payable		(10,600	)
Net cash provided by operating activities	$	57,100
Cash Flows from Investing Activities:
Purchase of buildings		(90,500	)
Proceeds from sale of land at its cost		8,300
Net cash used by investing activities	$	(82,200	)
Cash Flows from Financing Activities:
Proceeds from issuance of long-term debt		15,700
Proceeds from issuance of common stock		9,700
Payment of cash dividends on common stock		(6,200	)
Net cash provided by financing activities	$	19,200
Net decrease in cash for the year	$	(5,900	)

HARRIS INC Balance Sheet At December 31, 2013
Assets
Cash	$	15,200
Accounts receivable		63,500
Merchandise inventory		77,600
Total current assets	$	156,300
Land		34,800
Buildings		119,100
Less: Accumulated depreciation		(72,100	)
Total land and buildings	$	81,800
Total assets	$	238,100
Liabilities
Accounts payable	$	60,200
Short-term debt		18,000
Notes payable		35,100
Total current liabilities	$	113,300
Long-term debt		50,900
Stockholders' Equity
Common stock, no par	$	22,200
Retained earnings		51,700
Total Stockholders' Equity	$	73,900
Total liabilities and Stockholders' Equity	$	238,100

Required:
a.	Using the preceding information, complete the balance sheet for Harris, Inc., at December 31, 2014.
	picture attached for A

b.	Complete the statement of changes in retained earnings for the year ended December 31, 2014.(Amounts to be deducted should be indicated by minus sign.)
	Statement of Changes in Retained Earnings Year End Dec 31 2014 Retained earnings Jan 1 2014: Add: Net income for the year: Less: Dividends for the year: Retained earnings balance Dec 31 2014:

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