For the following four cases, compute the ending amount of retained earnings. Caution: Not all of the items listed should be included in the computation of ending retainedearnings.

Case A Case B Case D Case C Capital stock Long-term loan payable Dividends Retained earnings (beginning) Inventory $ 60,000 $ 30,000 47,000 $60,000 $110,000 3,000 2,100 31,000 6,000 50,000 100,000 12,000 15,000 150,000 200,000 38,000 (10,000) 70,000 Cash Net income (loss) 1,000 60,000 12,000 50,000 Machinery 175,000 185,000