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Pager Corporation began 2021 with retained earnings of $200 million. Revenues during the year were $530 million, and expenses totaled $320 million. Pager declared dividends of $60 million. What was the company's ending balance of retained earnings? To answer this question, prepare Pager's statement of retained earnings for the year ended December 31, 2021, complete with its proper heading. ... Prepare the statement of retained earnings. (Enter all amounts in millions. Enter a net loss with a minus sign or parentheses. Include a subtotal after "Add" line of the statement.) Pager Corporation Statement of Retained Earnings Year Ended December 31, 2021 Retained earnings, December 31, 2021 (millions) 200 210 Add: Net income for the period Subtotal 410 (60) Less: Dividends declared 350 Retained earnings, December 31, 2021