Prepare A Retained Earnings Statement For The Year

Prepare a statement of retained earnings in proper form for White Corporation for the year ended December 31, 2012, from the following: Retained Earnings, January 1, 2012 $2,000 Dividends paid during the year 800. LO 1-3 Fitbit, Ir Required: 1. On January 1, Molini. Report this amount on the final line of your Statement of Retained Earnings. Problem 8 - Retained Earnings As of January 1, 1998 the retained earnings account had a credit balance of $100,500. After you subtract the amount of income you distributed to shareholders or equity partners, add the remaining net income for the period to the total retained earnings balance. Net Income = Total Revenue - Total Expenses. Computing/accounting for basic earnings per share, small stock dividends, large stock dividends Prior period adjustments Comprehensive income and net income Retained earnings statements STUDY RESOURCES Below is a list of recommended study materials to help prepare you for your exam. Question: Retained Earnings, (3) Balance Sheet, (4) Statement Of Cash Flows. After analyzing the data, prepare a retained earnings statement for the year ending December 31, 2017. Prepare a corrected retained earnings statement. to the financial statements. State previous years’ retained earnings. The only thing in the retained earnings account I haven't included Is the $8,000 in dividends. 31, 2009 12,000 Decrease in long-term debt in 2009 67,000 Prepare the. Prepare a retained earnings statement for the year. Retained Earnings are part of equity on the balance. Moderate 20. A statement of changes in equity is not required. ) For the Year Ended December 31, 2017. This will be the first line item on your statement. This total appears on both the Balance sheet and the Statement of retained earnings. Net income. Financial Statements. On January 1, Molini. Using the above information prepare an Income Statement, Statement of Retained Earnings, and Statement of Cash Flows for the XYZ Company's calendar year 2002. In the 1099 Year field, type 20XX. 15 Cash (650 shares ( $40) 26,000. Prepare a statement of retained earnings for the month ended September 30, 2014. Retained earnings represent the portion of net profit on a company's income statement that is not paid out as dividends. Kohl’s is committed to providing accurate, timely and helpful information about our company to our investors. Exercise 3-11 Preparing financial statements LO P6 The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. Retained earnings 45,898 70,400 Accumulated other comprehensive income/(loss) (584) (3,454) Total shareholders’ equity 90,488 107,147 Total liabilities and shareholders’ equity $ 338,516 $ 365,725. Shareholder’s equity can be calculated by adding share capital to retained earnings and subtracted by treasury. $ $ WILSON TRUCKING COMPANY Statement of Retained Earnings For Year Ended December 31, 2013 Retained earnings, December 31, 2012 153,280 Add: Net income 25,346 178,626 Less: Dividends (20,000) Retained earnings, December 31, 2013 158,626 No further explanation details are available for this problem. Statement of retained earnings is a report that reconciles the retained earnings of a company at the start of an accounting period to retained earnings at the end of the accounting period. Required: Prepare Mecca Copy's budgeted balance sheet. Johan Theron – Group Executive-Corporate Affairs. (Amounts to be deducted should be indicated by a minus sign. • Refer To The Chart Of Accounts For Exact Wording Of Account Titles. The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. (b) Prepare a classified balance sheet at. This is the final entry in your retained earnings statement, which gets reported on your retained earnings account for the next accounting year's balance sheet. 01 of restructuring and related charges. ) River Corp. Prepare the statement of retained earnings for the year ended December 31, 2013. Retained earnings represent the portion of net profit on a company's income statement that is not paid out as dividends. During the tax year, did the foreign corporation own any foreign entities that were disregarded as separate from their owner under Regulations sections 301. Common stock: No stock activity during the year. (List items that increase retained earnings first. for the year 2017. Define: Consolidated net income; consolidated retained earnings. payable in the year. Step 7: Print the 1099 statements Note You can do this at any time. Exercise 3-11 Preparing financial statements LO P6 The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. Shareholder services. Retained earnings 45,898 70,400 Accumulated other comprehensive income/(loss) (584) (3,454) Total shareholders’ equity 90,488 107,147 Total liabilities and shareholders’ equity $ 338,516 $ 365,725. Prepare Retained earnings statement. Your answer is correct. It is a financial statement depicting any changes in the retained earnings for a specific accounting year. to the financial statements. From the trial balance and information given, prepare adjusting entries. Required: 1. Not-for-profits have two key sources of income: revenue and support. 19X1 19X2 ∆ O Sales A/R P E COGS Inventory R A/P A T Sales & General I O Interest Int Payable N S Tax Expense Def Tax I N Depreciation VESTMENT PP&E Purchase Fixed Assets F Debt. Please refer to the following information for the year 2014: Retained earnings, beginning balance: $125,000 Retaine … read more. Retained Earnings from Prior Reporting Period. Kohl’s is committed to providing accurate, timely and helpful information about our company to our investors. As a small business owner, I find the income statement to be more useful in the general operation of the business, but the balance sheet is still a critical accounting tool that provides a key piece of information. Retained earnings are reported on the balance sheet as well as the statement of retained earnings. Now we have to fill out the rest of the balance sheet. 2015 2016 2017 2018 2019 5-year trend; Sales/Revenue 70. Sunny would also adjust the statement of retained earnings to show the prior period adjustment as follows:. Prepare an adjusted trial balance. Financial statements include the balance sheet, income statement, statement of changes in net worth and statement of cash flow. Once the adjusted trial balance is prepared, the financial statements can be prepared using such data. Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividende Trucking fees earned Depreciation expense-Trucks Salaries. Did Fitbit Rely More On Creditors Or Stockholders For Its Financing At October 1, 2016?. This excludes the effects of the revaluation of the leased property. Retained earnings after a given financial year are calculated as follows: How to Prepare the Statement of Retained Earnings? Given below are the steps for the preparation of Retained Earnings Statement. The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. Harrison Company uses the indirect method to prepare its statement of cash flows. Accrued salaries at year-end, $1,650. Facebook, Inc. Under description, provide a short text or G/L account long text. Prepare an income statement, a retained earnings statement, and a balance sheet using this information. The company earned $126,000 in net income this year. The statement can be prepared to cover a specified cycle which can be either monthly, quarterly or yearly as the case may be. The statement reconciles the starting and ending retained earnings prepared from another financial statement namely the income statement. Step 1: Close Revenue accounts. Prepare a statement of retained earnings for the year ended December 31, 2014. Definition of the Statement of Retained Earnings. corresponding debit is to Retained Earnings (i. (Note: Be sure to calculate and include the amount of cash dividends paid in 2015. ) Prepare a multiple-step income statement in good form for the year ended December 31, 2008. Notes to the financial statements are not required. Prepare an income statement retained earnings statement and balance sheet analyzing your findings using the questions below in a total of 1050 words: · Briefly address whether the company’s. Adjusted EPS of $1. State previous years’ retained earnings. Access your shareholder account, review your history, and perform account transactions. Calculate the updated amount of retained earnings. Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividende Trucking fees earned Depreciation expense-Trucks Salaries. (b) Prepare a classified balance sheet at. Overview: The statement of retained earnings is the extended version of the statement of change in equity and it is normally prepared as required by the senior management team, the board of directors, or local authority. Preparing a statement of retained earnings can help business owners make better decisions when it comes to their business, including whether to reinvest funds back into the business, distribute. The statement of retained earnings can either be an independent financial statement, or it can be added to a small. (1) Prepare the income statement for the year ended December 31. Browse GE's recent Earnings Reports, participation in conferences, and other filings and reports. There is not a register for this account, nor can a quick report be created to review the detail in this account. ____ An increase in net assets of a business due to the sale of its inventory is a gain. Prepare a retained earnings statement for the fiscal year ended October 31, 2014. From the trial balance and information given, prepare adjusting entries. Using the above information prepare an Income Statement, Statement of Retained Earnings, and Statement of Cash Flows for the XYZ Company's calendar year 2002. If the G/L account is to be used for P&L Statement Account, then select this option, otherwise use Balance Sheet Account. Earnings per Share of Common Stock, Notes To Financial Statements, Other Income Statement Formats, Comprehensive Income, Effect on Stockholders' Equity Multiple-Step Income Statement An alternative to the single-step income statement is the multiple-step income statement , because it uses multiple subtractions in computing the net income shown. For example, if beginning retained earnings were $45,000, then the corrected beginning retained earnings will be $40,000 (45,000 - 5,000). (List items that increase retained earnings first. Moderate 30–40 3A Prepare retained earnings statement and stockholders’ equity section, and compute earnings per share. 15 million. In preparing consolidated financial statements, an entity combines the financial statements of the parent and its subsidiaries by adding together assets, liabilities, equity, income and expenses. $9,000 Insurance expense. 1,000 Supplies expense. At the end of each fiscal year (after all the invoices have been sent and all the bills paid), the negative/positive balance for your business is transferred to that account. Prepare the statement of retained earnings for Drought Design Studio for the year ending December 31, 2016. So it could be an annual income statement. All values USD millions. Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividende Trucking fees earned Depreciation expense-Trucks Salaries. (Amounts to be deducted should be indicated by a minus sign. The retained earnings statement summarizes changes in retained earnings for a fiscal period, and total retained earnings appear in the shareholders' equity portion of the balance sheet. The statement reconciles the starting and ending retained earnings prepared from another financial statement namely the income statement. Required: 1. (Note: Be sure to calculate and include the amount of cash dividends paid in 2015. Exercise 3-11 Preparing financial statements LO P6 The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. The following information is all that is available. credited for $7,500 in the eliminating entries. Facebook, Inc. The next step in preparing your retained earnings statement is to calculate your net income or loss for the year. A written report of the financial condition of a firm. 5-21 Workpaper Format • The top portion of the workpaper is used in preparing the consolidated income statement. How large a per-share cash dividend did the firm pay on common stock during 2015. Johan Theron – Group Executive-Corporate Affairs. ____ The income statement gives company’s revenues and expenses for one particular day of the year. 36 of impairment, restructuring and related charges and compared to adjusted EPS of $1. Net Income = Total Revenue - Total Expenses. After analyzing the data, prepare an income statement for the year ending December 31, 2017. At the end of the second year, the company has $20,000 in retained earnings. The first item on the Statement of Retained Earnings should be Prepare the. Required: 1. It contains three primary 'sections'; assets, liabilities and stockholders' equity (sometimes called 'shareholders' equity'). The following information is also available for 2016 and is not reflected in the preceding accounts:The common stock has been outstanding for the entire year. Post the beginning balances and adjusting entries into the appropriate T-accounts. Then you need to find out the amount of treasury shares of the company, which are the shares the company sells and the repurchases. These are the accumulated year end balances of your business. To prepare the statement of retained earnings, you need the following information: Opening balance retained earnings. Question: Retained Earnings, (3) Balance Sheet, (4) Statement Of Cash Flows. LO 1-3 Fitbit, Ir Required: 1. The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. About the Author An investment and research professional, Jay Way started writing financial articles for Web content providers in 2007. Prepare the statement of retained earnings for the year ended December 31, 2013. Question1 P Co Note Dividends(paid 31 December) Profit retained Retained earnings brought forward Retained earnings carried forward 12,000 30,600 81,000 111,600 6,000 18,000 40,000 58,000 S Co S Co(9/12) Prepare the consolidated income statement and retained earnings extract from the statement of changes in equity. Report this amount on the final line of your Statement of Retained Earnings. 6 billion for the year again underscored the strength of our business model. The Statement of Retained Earnings. Record a simple "deduct" or "correction" entry to show the adjustment. INCOME STATEMENT Revenues Service Revenue $58,000 Expenses Salaries and Wages Expense $30,000. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. Review the business’ income statement. At the end of each fiscal year (after all the invoices have been sent and all the bills paid), the negative/positive balance for your business is transferred to that account. $ $ WILSON TRUCKING COMPANY Statement of Retained Earnings For Year Ended December 31, 2013 Retained earnings, December 31, 2012 153,280 Add: Net income 25,346 178,626 Less: Dividends (20,000) Retained earnings, December 31, 2013 158,626 No further explanation details are available for this problem. Deferred rent revenue at year-end should be $1,150. Prepare a statement of retained earnings for the month ended September 30, 2014. Complete this question by entering your answers in the tabs below. Retained Earnings Balance Doesn’t Agree with the Prior Year Retained Earnings is yet another special QuickBooks account. The net effect on the retained earnings account is 1,400 – 200 = 1,200 which is the net income less the dividend or the retained earnings for the accounting period. After analyzing the data, prepare an income statement for the year ending December 31, 2014. (2) Prepare the statement of retained earnings for the year ended December 31. The statement of retained earnings covers all the changes to retained earnings over the course of the year, just like the income statement. Text in italics. Prepare a statement of retained earnings in proper form for White Corporation for the year ended December 31, 2012, from the following: Retained Earnings, January 1, 2012 $2,000 Dividends paid during the year 800. But unlike accounts in the income statement, which are temporary accounts subject to closure at the end of an accounting period, the account of retained earnings is a permanent account. We need to do the closing entries to make them match and zero out the temporary accounts. During the tax year, did the foreign corporation own any foreign entities that were disregarded as separate from their owner under Regulations sections 301. E4-8 Condensed income statement—periodic inventory method. 6 billion for the year again underscored the strength of our business model. Required: 1. The company had 10,000 shares of common stock outstanding for the entire year. Correct the beginning retained earnings balance, which is the ending balance from the prior period. A statement of changes in equity is not required. Expenses Rent expense. Net income during 2014 was $1,400,000, and cash dividends declared and paid during 2014 totaled $75,000. Required: Prepare Mecca Copy's budgeted balance sheet. Post the beginning balances and adjusting entries into the appropriate T-accounts. Fannie Mae fourth quarter and full-year 2019 earnings media call remarks, adapted from comments delivered by Hugh R. Related BrainMass Content Income statement, retained earnings statement, and balance sheet. (2) Prepare the statement of retained earnings for the year ended December 31. Treasury Stock. View and download current or historical annual reports and proxy statements. To prepare the statement of retained earnings, you need the following information: Opening balance retained earnings. Consolidated Financial Statements of the Nestlé Group 2016 65 Consolidated statement of changes in equity for the year ended 31 December 2016 In millions of CHF Share capital Treasury shares Translation reserve Other reserves Retained earnings Total equity attributable to shareholders of the parent Non-controlling interests Total equity. Overview: The statement of retained earnings is the extended version of the statement of change in equity and it is normally prepared as required by the senior management team, the board of directors, or local authority. 5 billion to shareholders in the form of share repurchases and dividends in the second quarter of fiscal year 2020. CP1-4 Evaluating Financial Statements Refer To CP1-3. Building Integrated Financial Statements Once you have a baseline income statement, the next step is to construct monthly income and cash-flow statements for two years (followed by years 3 through 5 on a yearly basis) and a yearly balance sheet for all five years. (8 marks for retained earning statement;pr;2 marks for presentation. Now we have to fill out the rest of the balance sheet. Retained Earnings from Prior Reporting Period. ) can be expected to vary directly with sales. The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. In our case, this is Statement of Retained Earnings, De GraffCorporation and Year ended December 31, 20×5. Prepare the retained earning statement for the year assuming the balance in retained earnings on January 1,2018,was $240,000. In our case, this is Statement of Retained Earnings, De GraffCorporation and Year ended December 31, 20×5. An income statement tells us what happened over a period of time. Required 1 Required 2 Prepare the statement of retained earnings for the year ended December 31. If the machine generated no revenue for the next year, and the company's earnings were exactly the same, it would report the $1,500 depreciation on the income statement under depreciation expenses and reduce net income to $7,000 ($8,500 earnings minus $1,500 depreciation). 36 of impairment, restructuring and related charges and compared to adjusted EPS of $1. Which number measures a company’s progress?. Retained Earnings are part of equity on the balance. (Assume that prepaid expenses are initially recorded in. Fannie Mae fourth quarter and full-year 2019 earnings media call remarks, adapted from comments delivered by Hugh R. Find out the revenue, expenses and profit or loss over the last fiscal year. PORTER COMPANY Worksheet For the Year Ended December 31, 2008 Adj. The statement begins with the beginning balance in the retained earnings account, and then adds or subtracts such items as profits and dividend payments to arrive at the ending retained earnings balance. This is the amount of retained earnings that is posted to the retained earnings account on the 2018 balance sheet. "Our cash flow from operations of $6. Paid-ln Capital from Treasury Stock 13,000. So, this statement gives details of retained earnings at the beginning, net income or net loss generated in the current year, the dividend paid in the current year and at the end, Hence, it also shows the resultant amount of retained earnings carried forward to balance sheet. Many of the current assets and liabilities (accounts receivable, accounts payable, inventory, wages payable, etc. The statement reconciles the starting and ending retained earnings prepared from another financial statement namely the income statement. Close Income Summary to Retained Earnings. Definition of the Statement of Retained Earnings. As an adjustment to the balances of inventory, and a retrospective application to cost of goods sold, net income, and retained earnings in the year 1 comparative financial statements. Text in italics. After analyzing the data, prepare an income statement for the year ending December 31, 2017. Enter Chart of Accounts, Company code, G/L Account (retained earnings account), Fiscal Year and Report Periods. Once you've subtracted your company's dividend payments from your net income, you will arrive at your ending retained earnings amount. Deferred rent revenue at year-end should be $1,150. Simple 20–25 E4-11 Earnings per share. Then you need to find out the amount of treasury shares of the company, which are the shares the company sells and the repurchases. During the year, the Corporation had net income of $58,500 and paid dividends of $32,000. The income or loss for the period ultimately adds to or subtracts from the firm's capital. Learn More. Explain the purpose and construction of closing entries. The first line is the name of the company, the second line labels the document "Statement of Retained Earnings" and the third line stats the year "For the Year Ended XXXX". The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. Prepare the retained earning statement for the year assuming the balance in retained earnings on January 1,2018,was $240,000. Cooper Industries, Inc. Overview: The statement of retained earnings is the extended version of the statement of change in equity and it is normally prepared as required by the senior management team, the board of directors, or local authority. Common stock: No stock activity during the year. Seeing the growth from one year to the next gives business owners confidence that the existing business models are succeeding in a profitable manner and that they can afford to invest in the company. LO 1-3 Fitbit, Ir Required: 1. Revenues Service revenue $17,000. In Owners' Equity, "Retained Earnings-Beginning" is retained earnings as of the last historical balance sheet or the end of the last fiscal year. Required 1 Required 2 Prepare the statement of retained earnings for the year ended December 31. After analyzing the data, prepare a retained earnings statement for the year ending December 31, 2017. Seven years later, at December 31, 2010, the subsidiary‟s retained earnings had increased to $461,430. Collect the income statement, retained earnings statement and balance sheet. Cooper industries, Inc, began 2012 with retained earning of $25. The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. (1) Prepare the income statement for the year ended December 31. It is the statement of retained earnings. Step 1: Close Revenue accounts. 31) Tower Corporation's controller has just finished preparing a consolidated balance sheet, income statement, and statement of changes in retained earnings for the year ended December 31, 2009. Prepare a corrected retained earnings statement. For its first two years of operations, it reported the following: Net Income for 2017 Net Income for 2018 Dividends for 2017 Dividends for 2018 Total assets at the end of 2017 Total assets at the end of 2018 $ 42,000 47,000 16,000 22,000 127,000 244,000 On the basis of the data. 000 29,200 9. Required: 1. No additional issuance of common stockoccurred during 2008. On the basis of the statements you prepared, would you use it to buy stock in Maple Park? Explain. Prepare an adjusted trial balance. After each reporting period, firms publish a Statement of retained earnings. You have $1,000 to invest. Current year earnings are the net income or loss of the business for the current year. 7701-3 or did the foreign corporation own any foreign. The company must pay the interest on January 2, 2014. Net income during 2014 was $1,400,000, and cash dividends declared and paid during 2014 totaled $75,000. At the end of the second year, the company has $20,000 in retained earnings. INCOME STATEMENT Revenues Service Revenue $58,000 Expenses Salaries and Wages Expense $30,000. STATEMENT OF RETAINED EARNINGS FOR THE MONTH ENDED SEPTEMBER 30, 2012 Beginning balance, September 1, 2012 F T F T F Ending balance, September 30, 2012 C 3. The retained earnings was $31,000 at the beginning of the year with common stock of $20,000 and dividends of $55,000 at year end. January 1, 2012, - 17027292. The following information is all that is available. Step 7: Print the 1099 statements Note You can do this at any time. (a) Prepare a statement of cash flows for 2012 using the indirect method. A summary report called a statement of retained earnings is also maintained, outlining the changes in RE for a specific period. All values USD millions. Question: Retained Earnings, (3) Balance Sheet, (4) Statement Of Cash Flows. Retained earnings 100 130 Total liabilities & equity $1,800 $1,900 Prepare a statement of cash flows for the year ended December 31, 19X2. Subtract the dividends, if paid, and then calculate a total for the Statement of Retained Earnings. This reflects the quality of our product. Thus, retained earnings at the end of this year is the sum of retained earnings at the end of previous year and income earned during the current year, minus dividends distributed. Net income is the final calculation included on the income statement, showing how much profit or loss the business generated during the reporting period. Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividende Trucking fees earned Depreciation expense-Trucks Salaries. So, the first line on the actual statement will include a description and dollar figure. (Note: Be sure to calculate and include the amount of cash dividends paid in 2015. In fact, the basic formula for 95% of all businesses, large or small, is this: last year's retained earnings +/(-) this year's income/(loss) - distributions of money to owners + contributions of money from owners = this year's retained earnings. A: Earnings means profits and retained earnings is all the net profits one accumulated. $ $ WILSON TRUCKING COMPANY Statement of Retained Earnings For Year Ended December 31, 2013 Retained earnings, December 31, 2012 153,280 Add: Net income 25,346 178,626 Less: Dividends (20,000) Retained earnings, December 31, 2013 158,626 No further explanation details are available for this problem. It reports figures for any adjustment to opening retained earnings, net income or net loss for the period and cash dividends or stock dividends (i. ) Otay Lakes Park Balance Sheet Assets $ 31000. The only thing in the retained earnings account I haven't included Is the $8,000 in dividends. Facebook, Inc. After you subtract the amount of income you distributed to shareholders or equity partners, add the remaining net income for the period to the total retained earnings balance. 2: Prepare the statement of retained earnings for the calendar year 2015. Barfield Corporation did not issue any new stock during the year. Seeing the growth from one year to the next gives business owners confidence that the existing business models are succeeding in a profitable manner and that they can afford to invest in the company. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. At the end of each fiscal year (after all the invoices have been sent and all the bills paid), the negative/positive balance for your business is transferred to that account. Retained earnings 100 130 Total liabilities & equity $1,800 $1,900 Prepare a statement of cash flows for the year ended December 31, 19X2. 1, 2009 to Dec. CP1-4 Evaluating Financial Statements Refer To CP1-3. Prepare an income statement, statement of changes in stockholders’ equity, year- end bal-ance sheet, and statement of cash fl ows for each year. There have been no issues of shares since then, and no FV adjustments required. Prepare a statement of retained earnings for the year ended December 31, 2015, for Hayes Enterprises. Statement of retained earnings formula. On the basis of the statements you prepared, would you use it to buy stock in Maple Park? Explain. In fact, the basic formula for 95% of all businesses, large or small, is this: last year's retained earnings +/(-) this year's income/(loss) - distributions of money to owners + contributions of money from owners = this year's retained earnings. From the trial balance and information given, prepare adjusting entries. In other words, it’s a financial statement that reports the transactions that increase or decrease retained earnings over the course of an accounting period. Prepare a retained earnings statement for. About the Author An investment and research professional, Jay Way started writing financial articles for Web content providers in 2007. The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. Order Id #1697421 - Question: Prepare Retained earnings statement. The first line is the name of the company, the second line labels the document "Statement of Retained Earnings" and the third line stats the year "For the Year Ended XXXX". (1) Prepare the income statement for the year ended December 31. Retained Earnings are part of equity on the balance. Required 1 Required 2 Prepare the statement of retained earnings for the year ended December 31. Find out the revenue, expenses and profit or loss over the last fiscal year. Balance, January 1 220000 correct Add: Net income 140000 correct 80000 wrong Less: Dividends 85000 correct Balance, December 31 5000 wrong 2. The closing entry that posts Net Income to a Balance Sheet Equity account also resets all Income Statement accounts to zero. After analyzing the data, prepare a retained earnings statement for the year ending December 31, 2017. ) Otay Lakes Park Balance Sheet Assets $ 31000. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. Prepare closing entries. Required 1 Required 2 Prepare the statement of retained earnings for the year ended December 31. Prepare the retained earning statement for the year assuming the balance in retained earnings on January 1,2018,was $240,000. Required: 1. Question: Prepare A Retained Earnings Statement For The Year Ended December 31, 20Y8. Computing/accounting for basic earnings per share, small stock dividends, large stock dividends Prior period adjustments Comprehensive income and net income Retained earnings statements STUDY RESOURCES Below is a list of recommended study materials to help prepare you for your exam. ) For the Year Ended December 31, 2017. A university press most often uses proforma statements in connection with its annual operating budget and long-term financial planning process. It declared and paid a 250,000 cash dividend. Calculate the firm's 2015 earnings per share (EPS). During the tax year, did the foreign corporation own any foreign entities that were disregarded as separate from their owner under Regulations sections 301. Retained Earnings. Retained Earnings Statement For the Year Ended October 31, 2014 Retained earnings, November 1, 2013 $12,400,000 Net income $2,350,000 Less dividends declared 475,000 Increase in retained earnings 1,875,000. Complete this question by entering your answers in the tabs below. The following information is also available for 2016 and is not reflected in the preceding accounts:The common stock has been outstanding for the entire year. (LO 6), AP BE4-12 The following selected accounts appear in the adjusted trial balance for Baden Company. So the income statement is literally just saying how much a company might earn in a given period, and it's always related to a period. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. At the end of each fiscal year (after all the invoices have been sent and all the bills paid), the negative/positive balance for your business is transferred to that account. Prepare a retained earnings statement for. Retained Earnings is an equity account that is automatically set up by QuickBooks. (15 marks). Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividende Trucking fees earned Depreciation expense-Trucks Salaries. The income or loss for the period ultimately adds to or subtracts from the firm's capital. Barfield Corporation did not issue any new stock during the year. During the year, the Corporation had net income of $58,500 and paid dividends of $32,000. The EPS figures refer to diluted earnings per share. Definition of the Statement of Retained Earnings. (2) Prepare the statement of retained earnings for the year ended December 31. January 1, 2012, - 17027292. See full list on myaccountingcourse. Prepare journal entries to record each of these transactions for 2014. Required: Prepare Mecca Copy's budgeted balance sheet. Step 1 - Headings. Johan Theron – Group Executive-Corporate Affairs. 31) Tower Corporation's controller has just finished preparing a consolidated balance sheet, income statement, and statement of changes in retained earnings for the year ended December 31, 2009. To prepare: The retained earnings statement for the fiscal year ended January 31, 20Y2. The statement reconciles the starting and ending retained earnings prepared from another financial statement namely the income statement. Current year earnings are the net income or loss of the business for the current year. Post the beginning balances and adjusting entries into the appropriate T-accounts. 15 million. A summary report called a statement of retained earnings is also maintained, outlining the changes in RE for a specific period. Statement of Retained Earnings: For Year Ended December 31 Beginning Retained Earnings: $ 6,100: from the adjusted trial balance: Net Income 9,090: from the income statement $ 15,190 Dividends - 0 No dividends paid this year: Ending Retained Earnings $ 15,190: goes to the balance sheet. Prepare an income statement, statement of retained earnings, and balance sheet based on the balances in an adjusted trial balance. The statement of retained earnings can be prepared as a stand-alone document or be attached to another financial statement, such as the balance sheet or income statement (profit or loss account). M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. ) Your answer is correct. 4 billion to shareholders in the form of share repurchases and dividends in the third quarter of fiscal year 2019. Executive Board are paid variable remuneration corresponding to 20 percent of the fixed remuneration in the event of the company achieving a consolidated net income for the year calculated in compliance with IFRS and the Annual General Meeting of the following fiscal year resolving to pay a dividend or to appropriate funds to retained earnings. Moderate 30–40 3A Prepare retained earnings statement and stockholders’ equity section, and compute earnings per share. T Comprehensive income includes all changes in equity during a period except those resulting from distributions to owners. (1) Prepare the income statement for the year ended December 31. From the trial balance and information given, prepare adjusting entries. On the balance sheet, net income appears in the retained earnings line item. What are Retained Earnings? Retained Earnings (RE) are the portion of a business's profits Net Income Net Income is a key line item, not only in the income statement, but in all three core financial statements. “Demand for our cloud offerings drove commercial cloud revenue to $9. Prepare a retained earnings statement for the year ended December 31, 2014. For its first two years of operations, it reported the following: Net Income for 2017 Net Income for 2018 Dividends for 2017 Dividends for 2018 Total assets at the end of 2017 Total assets at the end of 2018 $ 42,000 47,000 16,000 22,000 127,000 244,000 On the basis of the data. "In our core businesses, Analog revenue declined 5% and Embedded Processing declined 20% from the same quarter a year ago. Complete this question by entering your answers in the tabs below. (2) Prepare the statement of retained earnings for the year ended December 31. Like other financial statements, a retained earnings statement is structured as an equation. These are the accumulated year end balances of your business. Accrued salaries at year-end, $1,650. Learn about GE upcoming investor events and presentations. The income or loss for the period ultimately adds to or subtracts from the firm's capital. Your answer is correct. For example, at the end of the first year of operation, a company has $10,000 of net income it decides to keep. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. Jul 20, 2020 | students. Complete this question by entering your answers in the tabs below. The company earned $126,000 in net income this year. CP1-4 Evaluating Financial Statements Refer To CP1-3. "In our core businesses, Analog revenue declined 5% and Embedded Processing declined 20% from the same quarter a year ago. • The middle portion of the workpaper is used in preparing the consolidate retained earnings statement. This excludes the effects of the revaluation of the leased property. The amount that a company keeps aside after paying all the expenses and dividends is known as retained earnings. In subsequent years, XYZ's retained earnings will change by the amount of each year's net income, less dividends. Calculate the updated amount of retained earnings. Annual reports & proxy statements. Required 1 Required 2 Prepare the statement of retained earnings for the year ended December 31. • The middle portion of the workpaper is used in preparing the consolidate retained earnings statement. It is the statement of retained earnings. reports net income $140,000 and dividends $85,000. 31, 2009 12,000 Decrease in long-term debt in 2009 67,000 Prepare the. The statement of retained earnings can either be an independent financial statement, or it can be added to a small. Microsoft returned $8. Retained Earnings are part of equity on the balance. Retained earnings 70,400 98,330 Accumulated other comprehensive income/(loss) (3,454) (150) Total shareholders’ equity 107,147 134,047 Total liabilities and shareholders’ equity $ 365,725 $ 375,319. Anyway, I think what you are referring to is the transfer of net profit at the end of the year to retained earnings. The income tax rate of Keystone is 30%. Prepare a statement of retained earnings for the year ended December 31, 2015, for Hayes Enterprises. Record the total retained earnings. ) For the Year Ended December 31, 2017. 1,000 Supplies expense. During the tax year, did the foreign corporation own any foreign entities that were disregarded as separate from their owner under Regulations sections 301. Definition: The statement of retained earnings is a financial report that shows the changes in the retained earnings account over a period of time. ) River Corp. This is the amount of retained earnings that is posted to the retained earnings account on the 2018 balance sheet. For the year ending December 31, 2008, Kerns Inc. This statement shows: Firstly, how net income from the current period adds retained earnings to the firm's total retained earnings. This document reflects financial statements only – directors’ and auditors’ reports are outside of scope. Question: Prepare A Retained Earnings Statement For The Year Ended December 31, 20Y8. (2) Prepare the statement of retained earnings for the year ended December 31. Answer: ROCKWELL INC. For its first two years of operations, it reported the following: Net Income for 2017 Net Income for 2018 Dividends for 2017 Dividends for 2018 Total assets at the end of 2017 Total assets at the end of 2018 $ 42,000 47,000 16,000 22,000 127,000 244,000 On the basis of the data. Prepare a retained earnings statement for. 8 billion and 40% of revenue. Retained earnings balance, December 31, 2008 $1,302,500 §Alternatively, the retained earnings restriction can be disclosed in the notes. “Demand for our cloud offerings drove commercial cloud revenue to $9. The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. Prepare an income statement, a retained earnings statement, and a classified balance sheet. This statement breakdown the key information related to the entity’s earnings to readers. 400 minus 200 gives us $200 of income. In corporations, this entry closes any dividend accounts to the retained earnings account. Prepare an income statement, statement of retained earnings, and balance sheet based on the balances in an adjusted trial balance. The first line is the name of the company, the second line labels the document “Statement of Retained Earnings” and the third line stats the year “For the Year Ended XXXX”. Post the beginning balances and adjusting entries into the appropriate T-accounts. Shareholder’s equity can be calculated by adding share capital to retained earnings and subtracted by treasury. Prepare an income statement, statement of changes in stockholders’ equity, year- end bal-ance sheet, and statement of cash fl ows for each year. 130,000 200,000 (20,000) 5,000 0. Prepare a statement of retained earnings for the year ended December 31, 2014. , expense on the income statement that affects retained earnings). ____ The income statement gives company’s revenues and expenses for one particular day of the year. ) RICHARD CORPORATION Retained Earnings Statement For the Year Ended December 31, 2014 $ : : $ $. Prepare Retained earnings statement. Prepare an adjusted trial balance. ____ Retained earnings represents amounts contributed to the business by its owners. Prepare the retained earnings statement for the year assuming the balance in retained earnings on January 1, 2008, was $220,000. Prepare an income statement, statement of changes in stockholders’ equity, year- end bal-ance sheet, and statement of cash fl ows for each year. Prior period adjustments can either be added or subtracted in the Retained Earnings Statement. During the year it paid four quarterly dividends of $0. Calculate the updated amount of retained earnings. The Statement of Retained Earnings. Not-for-profits have two key sources of income: revenue and support. Alternatively, a separate statement of retained earnings may be prepared. This video explains what a Statement of Retained Earnings is and shows how to create one. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. Order Id #1697421 - Question: Prepare Retained earnings statement. There's one liability account, dividends payable. State previous years’ retained earnings. In addition to the income statement, the balance sheet, and the statement of cash flows, GAAP also requires that companies show changes in both retained earnings and other equity accounts in each reporting period. Retained earnings 45,898 70,400 Accumulated other comprehensive income/(loss) (584) (3,454) Total shareholders’ equity 90,488 107,147 Total liabilities and shareholders’ equity $ 338,516 $ 365,725. Retained Earnings - year end closing to today's Dynamics 365 masterminds and designed to prepare you for industry-recognized Microsoft certifications. (1) Prepare the income statement for the year ended December 31. (Amounts to be deducted should be indicated by a minus sign. ) Otay Lakes Park Balance Sheet Assets $ 31000. ) Otay Lakes Park Balance Sheet Assets $ 31000. IAS 27 was reissued in January 2008 and applies to annual periods beginning on or after 1 July 2009, and is superseded by IAS 27 'Separate Financial Statements' and IFRS 10 'Consolidated Financial Statements' with effect from annual periods beginning on or after 1 January 2013. Beginning Retained Earnings. Deferred rent revenue at year-end should be $1,150. A statement of retained earnings is a financial statement that lists a business’s retained earnings at the end of a reporting period. Your answer is correct. Prepare closing entries. For example, at the end of the first year of operation, a company has $10,000 of net income it decides to keep. Required: 1. 39,000* *Cost of treasury stock: $72,600 ÷ 1,210 = $60 per share. Post the beginning balances and adjusting entries into the appropriate T-accounts. You can usually find this information on the previous year's balance sheet or the opening balance of the retained earnings account in your general ledger. ) For the Year Ended December 31, 2017 Revenues Service Revenue 58000. Retained Earnings Statement For the Year Ended October 31, 2014 Retained earnings, November 1, 2013 $12,400,000 Net income $2,350,000 Less dividends declared 475,000 Increase in retained earnings 1,875,000. $ $ WILSON TRUCKING COMPANY Statement of Retained Earnings For Year Ended December 31, 2013 Retained earnings, December 31, 2012 153,280 Add: Net income 25,346 178,626 Less: Dividends (20,000) Retained earnings, December 31, 2013 158,626 No further explanation details are available for this problem. The following data, calculate the Retained Earnings balance as of December 31, 2010 Retained earnings, December 31, 2011$490,400 Net decrease in total assets during 2011 74,800 Net increase in accounts receivable in 2011 17,200 Dividends declared and paid in 201167,200 Proceeds from issuance of bonds during 2011176,800 Net loss for the year ended December 31,2011. This will be the first line item on your statement. Prepare the stockholders’ equity section of the company’s balance sheet as of December 31, 2014. Like other financial statements, a retained earnings statement is structured as an equation. "In 2018, we're focused on making sure Facebook isn't just fun to use, but also good for people's well-being and for society. Consolidated Financial Statements of the Nestlé Group 2016 65 Consolidated statement of changes in equity for the year ended 31 December 2016 In millions of CHF Share capital Treasury shares Translation reserve Other reserves Retained earnings Total equity attributable to shareholders of the parent Non-controlling interests Total equity. An income statement presents the results of a company's operations for a given period—a quarter, a year, etc. Under description, provide a short text or G/L account long text. T Comprehensive income includes all changes in equity during a period except those resulting from distributions to owners. Many texts and free. Common Stock, $15 par. 95, which requires that a statement of cash flows accompany the income statement, balance sheet and statement of retained earnings. These net earnings are retained by the entity. The statement of retained earnings is prepared after the preparation of income statement but before the preparation of balance sheet because it is used to compute the amount of retained earnings at the end of the period to be shown in the balance sheet. A statement of retained earnings can be a standalone document or appended to the balance sheet at the end of each accounting period. However, you can also present retained earnings as a separate Statement of Retained Earnings. Required: Prepare Mecca Copy's budgeted balance sheet. "We are focused on making progress on major social issues and building new experiences that improve people's lives around the world. Thus, retained earnings at the end of this year is the sum of retained earnings at the end of previous year and income earned during the current year, minus dividends distributed. What is the balance of the retained earnings account at December 31, 1998? Problem 9 - Classify accruals and deferrals. Step 3 - Check closing balance for the Retained earnings account. When a company is created, if its only asset is the cash invested by the shareholders, then the balance sheet is balanced through share capital, Retained Earnings Retained Earnings The Retained Earnings formula represents all accumulated net income netted by all dividends paid to shareholders. Accrued salaries at year-end, $1,650. Moderate 30–40 4A Prepare the stockholders’ equity section, reflecting dividends and stock split. So this right here is the income statement for month two on an accrual basis. 5 billion, up 39% year over year," said Amy Hood, executive vice president and chief financial officer of Microsoft. Shareholder services. See full list on myaccountingcourse. (2) Prepare the statement of retained earnings for the year ended December 31. Moderate 30–40 3A Prepare retained earnings statement and stockholders’ equity section, and compute earnings per share. After each reporting period, firms publish a Statement of retained earnings. Prepare a statement of retained earnings in proper form of White Corporation for the year ended December 31 2012, from retained earnings. 800) (20,100) Dividends Retained Earnings, December 31, 2018 Choose from any list or enter. Prepare closing entries. Here are the steps to create a Statement of Retained Earnings: Step 1: Prepare the Heading. Complete this question by entering your answers in the tabs below. Also prepare its Balance Sheet at December 31, 2002. 15 Cash (650 shares ( $40) 26,000. It could be for the year 2008. IAS 27 was reissued in January 2008 and applies to annual periods beginning on or after 1 July 2009, and is superseded by IAS 27 'Separate Financial Statements' and IFRS 10 'Consolidated Financial Statements' with effect from annual periods beginning on or after 1 January 2013. Exercise 3-11 Preparing financial statements LO P6 The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. For its first two years of operations, it reported the following: Net Income for 2017 Net Income for 2018 Dividends for 2017 Dividends for 2018 Total assets at the end of 2017 Total assets at the end of 2018 $ 42,000 47,000 16,000 22,000 127,000 244,000 On the basis of the data. And one owner's equity account, retained earnings that I haven't yet checked off. Income Statement. Prepare an adjusted trial balance. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. Prepare a retained earnings statement for Otay Lakes Park year ended December 31, 2017. Balance sheet account changes are the basic building blocks for preparing a statement of cash flows. (List items that increase retained earnings first. Correct the beginning retained earnings balance, which is the ending balance from the prior period. This statement breakdown the key information related to the entity's earnings to readers. PORTER COMPANY Worksheet For the Year Ended December 31, 2008 Adj. In subsequent years, XYZ's retained earnings will change by the amount of each year's net income, less dividends. A company has to record its retained earnings in its financial statements. 15 Cash (650 shares ( $40) 26,000. (1) Prepare the income statement for the year ended December 31. : For the year ending December 31,2018,Fritz Inc. Required: 1. Net income. This will be the first line item on your statement. $ $ WILSON TRUCKING COMPANY Statement of Retained Earnings For Year Ended December 31, 2013 Retained earnings, December 31, 2012 153,280 Add: Net income 25,346 178,626 Less: Dividends (20,000) Retained earnings, December 31, 2013 158,626 No further explanation details are available for this problem. In that month, we said we had $400 of revenue, $200 of expense. Net income is the final calculation included on the income statement, showing how much profit or loss the business generated during the reporting period. Definition: The statement of retained earnings is a financial report that shows the changes in the retained earnings account over a period of time. LO 1-3 Fitbit, Ir Required: 1. 5 billion to shareholders in the form of share repurchases and dividends in the second quarter of fiscal year 2020. The Statement of Retained Earnings. Problem 8 - Retained Earnings As of January 1, 1998 the retained earnings account had a credit balance of $100,500. (2) Prepare the statement of retained earnings for the year ended December 31. Harrison Company uses the indirect method to prepare its statement of cash flows. Order Id #1697421 - Question: Prepare Retained earnings statement. Your new learning will help you analyze finan-cial statements and use the information in decision making. Prepare journal entries to record each of these transactions for 2014. See full list on myaccountingcourse. Statement of Retained Earnings: For Year Ended December 31 Beginning Retained Earnings: $ 6,100: from the adjusted trial balance: Net Income 9,090: from the income statement $ 15,190 Dividends - 0 No dividends paid this year: Ending Retained Earnings $ 15,190: goes to the balance sheet. T Comprehensive income includes all changes in equity during a period except those resulting from distributions to owners. "We are focused on making progress on major social issues and building new experiences that improve people's lives around the world. To prepare: The retained earnings statement for the fiscal year ended January 31, 20Y2. ) River Corp. For its first two years of operations, it reported the following: Net Income for 2017 Net Income for 2018 Dividends for 2017 Dividends for 2018 Total assets at the end of 2017 Total assets at the end of 2018 $ 42,000 47,000 16,000 22,000 127,000 244,000 On the basis of the data. So it could be an annual income statement. If preparing for first year of business then there will be no retained earnings balance available otherwise it can be found always if in previous years not paid full income to share holders. ) can be expected to vary directly with sales. The beginning balance of retained earnings was $28,000, net income is budgeted to be $11,500 and dividends are budgeted to be $4,800. Gather the company’s financial statements for the period under consideration and the previous period. IAS 27 was reissued in January 2008 and applies to annual periods beginning on or after 1 July 2009, and is superseded by IAS 27 'Separate Financial Statements' and IFRS 10 'Consolidated Financial Statements' with effect from annual periods beginning on or after 1 January 2013. The statement begins with the beginning balance in the retained earnings account, and then adds or subtracts such items as profits and dividend payments to arrive at the ending retained earnings balance. 47 for the 52 weeks ended February 2, 2019. This reflects the quality of our product. Frater, Chief Executive Officer, and Celeste Mellet Brown, Executive Vice President and Chief Financial Officer. Question: Prepare A Retained Earnings Statement For The Year Ended December 31, 20Y8. Required 1 Required 2 Prepare the statement of retained earnings for the year ended December 31. Post the beginning balances and adjusting entries into the appropriate T-accounts. Retained earnings (beginning of the year) Instructions S 2. Seven years later, at December 31, 2010, the subsidiary‟s retained earnings had increased to $461,430. Sales (net) 153,560. A written report of the financial condition of a firm. M1-12 Preparing a Statement of Retained Earnings (LO 1-2) Stone Culture Corporation was organized on January 1, 2017. The following example illustrates how General Ledger stores amounts in a ledger after closing has been performed for the old year (998 is an adjustment period). Add your net income for the reporting period. For example, at the end of the first year of operation, a company has $10,000 of net income it decides to keep. Fiscal year is January-December. The following information is all that is available. Moderate 20–25 E4-9 Multiple-step statement with retained earnings. Fannie Mae fourth quarter and full-year 2019 earnings media call remarks, adapted from comments delivered by Hugh R. Moderate 20. During the tax year, did the foreign corporation own any foreign entities that were disregarded as separate from their owner under Regulations sections 301. “Demand for our cloud offerings drove commercial cloud revenue to $9. During the tax year, did the foreign corporation own any foreign entities that were disregarded as separate from their owner under Regulations sections 301. An Overview The cash flow statement explains the change during the period in cash and cash equivalents. The statement of retained earnings reconciles changes in the retained earnings account during a reporting period. Answer: ROCKWELL INC. , expense on the income statement that affects retained earnings). Seeing the growth from one year to the next gives business owners confidence that the existing business models are succeeding in a profitable manner and that they can afford to invest in the company. Anyway, I think what you are referring to is the transfer of net profit at the end of the year to retained earnings. Retained Earnings are part of equity on the balance. Statement of Retained Earnings: For Year Ended December 31 Beginning Retained Earnings: $ 6,100: from the adjusted trial balance: Net Income 9,090: from the income statement $ 15,190 Dividends - 0 No dividends paid this year: Ending Retained Earnings $ 15,190: goes to the balance sheet. Required 1 Required 2 Prepare the statement of retained earnings for the year ended December 31. INCOME STATEMENT. for the year 2017. Thus, retained earnings at the end of this year is the sum of retained earnings at the end of previous year and income earned during the current year, minus dividends distributed. Retained earnings balance, December 31, 2008 $1,302,500 §Alternatively, the retained earnings restriction can be disclosed in the notes. 080 57 ,500 15,600 18,500 4. Current year earnings are the net income or loss of the business for the current year. Prepare Bologna s income statement, statement of retained earnings, and balance sheet for the year ending December 31, 20X5. Did Fitbit Rely More On Creditors Or Stockholders For Its Financing At October 1, 2016?. Start with a heading. And one owner's equity account, retained earnings that I haven't yet checked off. Barfield Corporation did not issue any new stock during the year.
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