The change in retained earnings from the beginning of the year to the end of the year is the result of net earnings minus dividends for

the year. These changes are part of the information presented on the statement of changes in equity.

Calculate the missing amounts in the reconciliation of retained earnings in each of the following independent situations: $($Enter loss

using either a negative sign preceding the number e$.$s$.-2,945$ or parentheses e$.8(2,945).)$

The change in retained earnings from the beginning of the year to the end of the year is the result of net earnings minus dividends for

the year. These changes are part of the information presented on the statement of changes in equity.

Calculate the missing amounts in the reconciliation of retained earnings in each of the following independent situations: $($Enter loss

using either a negative sign preceding the number e$.$g$.-2,945$ or parentheses e$.$g$.(2,945).)$