Question 14 Not yet answered Points out of Flag question Calculate retained earnings for Construction Firm at 31 December 20X2 based on the following facts. Construction Firm accounts for treasury shares within additional paid-in capital / share surplus Retained earnings at 31 December 20X1: $126,000 Dividends paid in 20X2: $15,000 Dividends declared in 20X2: $20,000 Net loss for 20X2: ($78,000) Treasury share repurchases in 20X2: $18,000 No other equity transactions in 20X2 Select one: a $10,000 b. $28,000 c. $33,000 d. $5,000 e. None of the listed answers