Please show me the formula that we use to solve these problems.

Common stock dividends: are deducted before gross income equal the amount of residual income of the firm are deducted after operating income are deducted from retained earnings Net income is $100,000 and common stock dividends paid are $100,000 for the year. Retained earnings were $500,00 at the beginning of the year. The end of year balance in retained earnings would be: Gross profit equals: Revenues - cost of goods sold - operating expenses Revenues - cost of goods sold - depreciation expense Revenues - cost of goods sold - interest expense Revenues - cost of goods sold