Statement of retained earnings Hayes Enterprises began 2021 with a retained earnings balance of $923,000. During 2021, the firm earned $379,000 after taxes. From this amount, preferred stockholders were paid $58,300 in dividends. At year-end 2021, the firm's retained earnings totaled S1,053,000. The firm had 143,000 shares of common stock outstanding during 2021. a. Prepare a statement of retained earnings for the year ended December 31, 2021, for Hayes Enterprises. (Note: Be sure to calculate and include the amount of cash dividends paid in 2021.) b. Calculate the firm's 2021 oamings per share (EPS). c. How large a per-share cash dividend did the firm pay on common stock during 2021? a. Prepare a statement retained eamings for the year ended December 31, 2021, for Hayes Enterprises. (Note: Be sure to calculate and include the amount of cash dividends paid in 2021.) The cash dividends paid on common stock are $ . (Round to the nearest dollar.) Complete the statement of retained earings for the year ended December 31, 2021, for Hayes Enterprises below: (Round to the nearest dollar.) Hayes Enterprises Statement of Retained Earnings for the Year Ended December 31, 2021 Retained eamings balance (January 1, 2021) $ Plus: Net profits after taxes (for 2021) Less: Cash dividends (paid during 2021) Preferred stock Common stock Retained eamings (December 31, 2021) $ b. Calculate the firm's 2021 camnings per share (EPS). The firm's 2021 eamings per share are $ (Round to the nearest cent.) c. How large a per-share cash dividend did the firm pay on common stock during 2021? The cash dividend paid on common stock during 2021 was $- (Round to the nearest cent.)