The following accounts appeared in the separate financial statements at the end of 2014 for Pressing Inc. and its wholly-owned subsidiary, Stressing Inc. Stressing was acquired in 2009. Pressing Inc. Stressing Inc. Investment in subsidiary 663,460 Dividends receivable 5,450 Dividends payable 18,280 5,450 Common stock 280,500 21,850 Other contributed capital 483,100 406,960 Retained earnings, 12/31/14 462,800 234,650 Dividends declared (78,560 ) (23,420 ) Equity in net loss of subsidiary (56,600 ) Retained earnings at 1/1/14 391,820