\table[[,\table[[Beginning],[Retained],[Earnings]],\table[[Net Income for],[the Year]],\table[[Dividends for],[the Year]],\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