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. Calculate the missing amounts in the reconciliation of retained earnings in each of the following independent situations:

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Retained earnings, Dec. 3, 2 $100,000 $420000 $ Net earnings Dividends declared and paid Retained earnings, Dec. 31, 2012 ? $ 930,000 550,000 290,000 40,000 10,000 50,000 225,000 P530,000 1,800,000 ,080,000