HV Consulting Statement of Retained Earnings For Month Ended September 30, 2017 Retained earings, Capital, September 1, 2017 (64,500) 2.800 Retained earnings, September 30, 2017 2,800 (2.800) Statement of cash flows Ending retained earnings is transferred to the HV Consulting Income Statement For Month Ended September 30, 2017 Net loss HV Consulting Statement of Retained Earnings For Month Ended September 30, 2017 Retained earings, Capital, September 1, 2017 (64,500) 2.800 Retained earnings, September 30, 2017 2,800 (2.800) Statement of cash flows Ending retained earnings is transferred to the HV Consulting Income Statement For Month Ended September 30, 2017 Net loss