Reconciling Retained Earning. (LO2) Use the following data to reconcile the 2014 retained earnings for Bamber Company (that is, explain the change in retained earnings during the year). Total retained earnings. December 31. 2013 ..... $456,000 Stock dividends declared and paid in 2014..... 37,000 Cash dividends declared and paid in 2014..... 44,000 Net income for 2014..................... 102,000