Question 1 At the beginning of 2015, Bramble Corp. had retained earnings of $404000. During the year Bramble reported net income of $110000, sold treasury stock at a "gain of $35000, declared a cash dividend of $61000, and declared and issued a small stock dividend of 3160 shares ($10 par value) when the fair value of the stock was $19 per share. The amount of retained earnings available for dividends at the end of 2018 was $392960. $456400. $421400. $427960