Statement of retained earnings Hayes Enterprises began 2015 with a retained earnings balance of $909,000. During 2015, the firm earned $394,000 after taxes. From this amount, preferred stockholders were paid $39,000 in dividends. At year-end 2015, the firm's retained earnings totaled $1,061,000. The firm had 125,000 shares of common stock outstanding during 2015. a. Prepare a statement of retained earnings for the year ended December 31, 2015, for Hayes Enterprises. (Note: Be sure to calculate and include the amount of cash dividends paid in 2015.) b. Calculate the firm's 2015 earnings per share (EPS). c. How large a per-share cash dividend did the firm pay on common stock during 2015? a. Complete the statement of retained earnings for the year ended December 31, 2015, for Hayes Enterprises below: (Round to the nearest dollar.) Hayes Enterprises Statement of Retained Earnings for the Year Ended December 31, 2015 $ Retained earnings balance (January 1, 2015) Plus: Net profits after taxes (for 2015) Less: Cash dividends (paid during 2015) Preferred stock Common stock Retained earnings (December 31, 2015) $ b. The firm's 2015 earnings per share (EPS) is $. (Round to the nearest cent.) c. The per-share cash dividend the firm paid on common stock during 2015 is $. (Round to the nearest cent.)