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' of the shop, Ms. Foster, hired the company. Ms. Foster she asked you to prepare the Retained Earnings, January 1, 2012 333,500.00 Add: Net

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' of the shop, Ms. Foster, hired the company. Ms. Foster she asked you to prepare the Retained Earnings, January 1, 2012 333,500.00 Add: Net Income 107,000.00 $ $ Subtotal $ 440,500.00 Less: Dividends $ 15,000.00 $ 425,500.00 Retained Earnings, December 31, 2012

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