Robert Coles Sun, Jan 13, 2013 @ 07:01 AM. If Internet memes have taught us anything, it's that there are plenty of ways to waste time, be it at work, at home on the couch, or on Facebook at a restaurant.
Retained earnings and stockholders' equity are decreased by a per-share cash dividend that is paid on common and preferred shares of stock, and not on shares of repurchased or treasury stock.
To determine ending retained earnings to be reported on the current balance sheet, follow the outline below: Beginning Retained Earnings Plus Net Income (Less Net Loss) for the Current Year Less Cash Dividends Declared in the Current Year Treasury stock is stock reacquired by the issuing corporation.