Statement of retained earnings Hayes Enterprises began $2019$ with a retained earnings balance of $$924,000.$ During $2019,$ the firm earned $$373,000$ after taxes. From this amount, preferred stockholders were paid $$44,600$ in dividends. At year$-$end $2019,$ the firm's retained earnings totaled $$1,048,000.$ The firm had $137,000$ shares of common stock outstanding during $2019.$

a$.$ Prepare a statement of retained earnings for the year ended December $31,2019,$ for Hayes Enterprises. $($Note: Be sure to calculate and include the amount of cash dividends paid in $2019.)$

b$.$ Calculate the firm's $2019$ earnings per share $($EPS$).$

c$.$ How large a per$-$share cash dividend did the firm pay on common stock during $2019?$

a$.$ Prepare a statement of retained earnings for the year ended December $31,2019,$ for Hayes Enterprises. $($Note: Be sure to calculate and include the amount of cash dividends paid in $2019.)$

The cash dividends paid on common stock are $ $($Round to the nearest dollar.$)$