BE$3\mathrm{.}6($LO $1)$ In $2025,$ Hollis Corporation reported net income of $$1,000,000.$ It declared and paid preferred stock dividends of $$250,000.$ During $2025,$ Hollis had a weighted average of $190,000$ common shares outstanding. Compute Hollis's $2025$ earnings per share.

BE$3\mathrm{.}7($LO $3)$ Portman Corporation has retained earnings of $$675,000$ at January $1,2025.$ Net income during $2025$ was $$1,400,000,$ and cash dividends declared and paid during $2025$ totaled $$75,000.$ Prepare a retained earnings statement for the year ended December $31,2025.$

BE$3\mathrm{.}8($LO $2)$ On January $1,2025,$ Richards Inc. had cash and common stock of $$60,000.$ At that date, the company had no other asset, liability, or stockholders' equity balances. On January $2,2025,$ it purchased for cash $$20,000$ of debt securities that it classified as available$-$for$-$sale. It received interest of $$3,000$ during the year on these securities$.$ In addition, it has an unrealized holding gain on these securities of $$4,000$ net of tax. Determine the following amounts for $2025$: $($a$)$ net income, $($b$)$ comprehensive income, $($c$)$ other comprehensive income, and $($d$)$ accumulated other comprehensive income $($end of $2025)$