Case $1$

Case $2$

Revenues

$ $$ A

$$31,600$

Expenses

$16,750$

$27,700$

Net earnings

$4,550$ F

Dividends declared

$400$ G

Retained earnings:

Beginning of year

$4,100$

$10,400$

End of year $$ B

$12,050$

Total assets:

Beginning of year $$ C $H$

End of year

$25,200$

Total Liabilities:

Beginning of year

$7,500$

$9,600$

End of year $$ D

$8,600$

Common shares:

Beginning of year

$1,000$ J

End of year $$ E

$8,500$

Additional common shares issued during the year

$3,000$

$3,500$