$\backslash$table$[[,\backslash$table$[[$Beginning$],[$Retained$],[$Earnings$]],\backslash$table$[[$Net Income for$],[$the Year$]],\backslash$table$[[$Dividends for$],[$the Year$]],\backslash$table$[[$Ending$],[$Retained$],[$Earnings$]]],[$a$.,$$$,320,000,$$$,120,000,$$$,20,000,,],[$b$.,$$$,540,000,$$$,230,000,,,$$$,700,000],[$c$.,$$$,290,000,,,$$$,50,000,$$$,360,000],[$d$.,$

Consider each of the following indepedent situations