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.
Step 3. Subtract the dividend payments from the result to get the ending retained-earnings balance. For example, if the beginning retained earnings balance is $100,000, net income is $50,000 and dividend payments are $25,000, the ending retained-earnings balance is $125,000 ($100,000 + $50,000 - $25,000).ividends are after-tax cash payments to shareholders. The retained-earnings account in the stockholders' equity section of the balance sheet holds the accumulated profits, minus dividend payments. The statement of cash flow shows a company's cash flows from operating, investing and financing activities.