Statement of retained earnings Hayes Enterprises begar 2015 with a retained earrings balance of $993,000. During 2015, the firm earned $446,000 after taxes. From this amount, preferred stockholders were paid $61,000 in dividends. Al year-end 2015, the firm's retained earnings totaled S1,186,000. The firm had 136,000 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 20157 a. Complete the statement of retained eamings 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 eamings balance (January 1, 2015) Plus: Net profits after taxes (for 2015) Less: Cash dividends (paid during 2015) Preferred stock Common stock Retained eamings (December 31, 2015) $ b. The firm's 2015 eamings per share (EPS) is $. (Round to the nearest cent.) c. The per-share cash dividend the firm paid on common stock during 2015 is S. (Round to the nearest cent.) Enter any number in the edit fields and then continue to the next