Statement of Cash Flows, and (4) Statement of Stockholders' Equity. assets minus excess cash) less operating current liabilities. 'T is capital supplied by common stockholders and represents ownership. obtain the year-end retained earnings balance. Quantitative Problem: Rosnan Industries' 2020 and 2019 balance sheets and income statements are shown below. Statement of Cash Flows, and (4) Statement of Stockholders' Equity. assets minus excess cash) less operating current liabilities. 'T is capital supplied by common stockholders and represents ownership. obtain the year-end retained earnings balance. Quantitative Problem: Rosnan Industries' 2020 and 2019 balance sheets and income statements are shown below