kincaid companys retained earnings balance on january 1 was $7,000. during the current year, kincaid earned…

kincaid companys retained earnings balance on january 1 was $7,000. during the current year, kincaid earned $3,200 in revenues and incurred $4,100 in expenses. kincaid declared and paid $2,500 in dividends, all in cash. after the closing entries are made, kincaids retained earnings balance on december 31 will be: \n\na. $7,000 \nb. $3,600 \nc. $7,700 \nd. $6,100
Answer
Explanation:
Step1: Calculate net income
Net income = Revenues - Expenses. Net income = (3200 - 4100=-900)
Step2: Calculate ending retained earnings
Ending retained earnings = Beginning retained earnings+Net income - Dividends. Ending retained earnings=(7000+( - 900)-2500) [ \begin{align*} &7000 - 900-2500\ =&6100 - 2500\ =&3600 \end{align*} ]
Answer:
B. $3,600