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As of December 31, Year 1, Moss Company had total cash of $154,000, notes payable of $85,400, and common stock of $52,200. During Year 2, Moss earned $34,000 of cash revenue, paid $19,000 for cash expenses, and paid a $2,800 cash dividend to the stockholders. Required a. Determine the amount of retained earnings as of December 31 , Year 1. b. \& c. Create an accounting equation and record the beginning account balances, revenue, expense, and dividend events under the appropriate elements of the accounting equation. d. Complete the equality of the accounting equation as of December 31. Year 2. The December 31, Year 1, balance sheet for Deen Company showed total stockholders' equity of $73,000. Total stockholders' equity increased by $42,500 between December 31 , Year 1 , and December 31 , Year 2. During Year 2 , Deen Company acquired $10,700 cash from the issue of common stock. Deen Company paid a $9.500 cash dividend to the stockholders during Year 2. Required Determine the amount of net income or loss Deen reported on its Year 2 income statement. (Hint: Remember that stock issues, net income, and dividends all change total stockholders' equity.) Olive Enterprises experienced the following events during Year 1 : 1. Acquired cash from the issue of common stock, 2. Paid cash to reduce the principal on a bank note. 3. Sold land for cash at an amount equal to its cost. 4. Provided services to clients for cash. 5. Paid utilities expenses with cash. 6. Paid a cash dividend to the stockholders. Required Indicate which of the above events occur in the equation by selecting "Decrease," "increase" or "Increase/Decrease" for increase and decrease in a particular component. Leave blank if the event does not affect a component of the accounting equation. The first event is shown as an example