treasury stock , the issuance of common stock, and the payment for equity investments should simply be for the difference in these accounts reported on the company's comparative balance sheet. Cash Paid for Plant Asset Acquisition Beginning Balance of P.P.&E Less: Book Value of Disposed PP,&E Book Value of Beginning Assets Still in Service Ending Balance of P.P.&E Less: Book Value of Beginning PP, & E Still in Service Cash Paid to Acquire Plant Assets Cash Paid for Dividend Payments Beginning Retained Earnings Add: Net Income Less: Cash Dividends Paid Ending Retained Earnings