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.
The total expenses must include all money that was taken from the company. Subtract the Total Expenses from the Total Revenue figure. The result is the Retained Earnings. This is the amount of money the company is either holding over to the next year or has lost throughout the year.