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Problem 14-3A The post-closing trial balance of Storey Corporation at December 31, 2014, contains the following stockholders' equity accounts Preferred Stock (14,700 shares issued) Common Stock (247,000 shares issued) Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par-Common Stock Common Stock Dividends Distributable Retained Earnings $735,000 3,211,000 255,800 393,400 321,100 885,970 A review of the accounting records reveals the following 1. 2. 3. 4. 5. 6. No errors have been made in recording 2014 transactions or in preparing the closing entry for net income Preferred stock is $50 par, 690, and cumulative: 14,700 shares have been outstanding since January 1, 2013 Authorized stock is 19,700 shares of preferred, 494,000 shares of common with a $13 par value The January 1 balance in Retained Earnings was $1,123,600 On July 1, 21,100 shares of common stock were issued for cash at $17 per share On September 1, the company discovered an understatement error of $89,900 in computing depreciation in 2013. The net of tax effect of $62,930 was properly debited directly to Retained Earnings A cash dividend of $321,100 was declared and properly allocated to preferred and common stock on October 1. No dividends were paid to preferred stockholders in 2013 7. 8. On December 31, a 10% common stock dividend was declared out of retained earnings on common stock when the market price per share was $17. 9. Net income for the year was $566,300 10. On December 31, 2014, the directors authorized disclosure of a $199,000 restriction of retained earnings for plant expansion. (Use Note X.) Reproduce the Retained Earnings account for 2014. (List items in order presented in the problem.) Retained Earnings l am having problems understanding how fill in the table to reproduce the retained earnings above