Hayes Enterprises began 2015 with a retained earnings balance of exist928,000. During 2015, the firm earned exist377,000 after taxes. From this amount, preferred stockholders were paid exist47,000 in dividends. At year-end 2015, the firm's retained earnings totaled exist1, 048,000. The firm had 140,000 shares of common stock outstanding during 2015. a. Prepare a statement of retained earnings for the year ended December 3 1, 2015, for Hayes Enterprises. b. Calculate the firm's 2015 earnings per share (EPS). c. How large a per-share cash dividend did the firm pay on common stock during 2015