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STATEMENT OF SHAREHOLDER EQUITY TWO-YEAR ANALYSIS 37,500 45.600 297,500 63,200 400,000 (A) BOND INVESTMENT ABOUGHT JULY 15TH YEAR 1 COST DECEMBER 31ST YEAR 1 FMV SOLD YEAR TWO 760,700 BEGINNING BALANCES YEAR 1. RETAINED EARNINGS ACCUMULATED OTHER COMPREHENSIVE INCOME COMMON STOCK YEAR ONE ACTIVITY: NET INCOME UNREALIZED GAINS DIVIDENDS DECLARED 183,400 SEE (A) 38.000 REQUIRED: PREPARE THE YEAR ONE STATEMENT OF STOCKHOLDERS' EQUITY: ACCUMULATED OTHER COMPRE HENSIVE COMMON INCOME STOCK COMPRE HENSIVE INCOME TOTAL STATEMENT OF STOCKOLDERS' EQUITY (YEAR ONE) RETAINED EARNINGS 760.700 297,500 63.200 400,000 BEGINNING BALANCE COMPREHENSIVE INCOME NET INCOME OCE: UNREALIZED GAINS (LOSS) 183,400 183,400 8.100 183,400 8,100 8,100 191.500 COMPREHENSIVE INCOME DIVIDENDS (38,000) (38.000) ENDING BALANCE 914,200 442,900 71.300 400,000 YEAR TWO ACTIVITY NET INCOME (INCLUDES REALIZED GAIN FROM SALE OF BOND A) UNREALIZED GAINS DIVIDENDS DECLARED 266,000 SEE (B) 22,000 (B) BOND INVESTMENT B - BOUGHT JULY 15TH YEAR 2 COST DECEMBER 31ST YEAR 2 EMV SOLD YEAR THREE 27.500 39.400 REQUIRED: PREPARE THE YEAR TWO STATEMENT OF STOCKHOLDERS' EQUITY: ACCUMULATED OTHER COMPRE HENSIVE COMMON INCOME STOCK STATEMENT OF STOCKOLDERS' EQUITY (YEAR TWO) COMPRE HENSIVE INCOME TOTAL RETAINED EARNINGS 914.200 442.900 71,300 400,000 BEGINNING BALANCE COMPREHENSIVE INCOME NET INCOME OCI: UNREALIZED GAINS (LOSS) RECLASSIFICATION ADJUSTMENT FOR P/Y UNREALIZED GAIN COMPREHENSIVE INCOME DIVIDENDS 266,000 266,000 11,900 (8.100) 266,000 11,900 (8.100) 269,800 11.900 (8.100) (22.000) (22.000) ENDING BALANCE 1.162.000 686,900 75.100 400.000 STATEMENT OF SHAREHOLDER EQUITY TWO-YEAR ANALYSIS 37,500 45.600 297,500 63,200 400,000 (A) BOND INVESTMENT ABOUGHT JULY 15TH YEAR 1 COST DECEMBER 31ST YEAR 1 FMV SOLD YEAR TWO 760,700 BEGINNING BALANCES YEAR 1. RETAINED EARNINGS ACCUMULATED OTHER COMPREHENSIVE INCOME COMMON STOCK YEAR ONE ACTIVITY: NET INCOME UNREALIZED GAINS DIVIDENDS DECLARED 183,400 SEE (A) 38.000 REQUIRED: PREPARE THE YEAR ONE STATEMENT OF STOCKHOLDERS' EQUITY: ACCUMULATED OTHER COMPRE HENSIVE COMMON INCOME STOCK COMPRE HENSIVE INCOME TOTAL STATEMENT OF STOCKOLDERS' EQUITY (YEAR ONE) RETAINED EARNINGS 760.700 297,500 63.200 400,000 BEGINNING BALANCE COMPREHENSIVE INCOME NET INCOME OCE: UNREALIZED GAINS (LOSS) 183,400 183,400 8.100 183,400 8,100 8,100 191.500 COMPREHENSIVE INCOME DIVIDENDS (38,000) (38.000) ENDING BALANCE 914,200 442,900 71.300 400,000 YEAR TWO ACTIVITY NET INCOME (INCLUDES REALIZED GAIN FROM SALE OF BOND A) UNREALIZED GAINS DIVIDENDS DECLARED 266,000 SEE (B) 22,000 (B) BOND INVESTMENT B - BOUGHT JULY 15TH YEAR 2 COST DECEMBER 31ST YEAR 2 EMV SOLD YEAR THREE 27.500 39.400 REQUIRED: PREPARE THE YEAR TWO STATEMENT OF STOCKHOLDERS' EQUITY: ACCUMULATED OTHER COMPRE HENSIVE COMMON INCOME STOCK STATEMENT OF STOCKOLDERS' EQUITY (YEAR TWO) COMPRE HENSIVE INCOME TOTAL RETAINED EARNINGS 914.200 442.900 71,300 400,000 BEGINNING BALANCE COMPREHENSIVE INCOME NET INCOME OCI: UNREALIZED GAINS (LOSS) RECLASSIFICATION ADJUSTMENT FOR P/Y UNREALIZED GAIN COMPREHENSIVE INCOME DIVIDENDS 266,000 266,000 11,900 (8.100) 266,000 11,900 (8.100) 269,800 11.900 (8.100) (22.000) (22.000) ENDING BALANCE 1.162.000 686,900 75.100 400.000