December 31, 2013, Melissa Company showed shareholders' canny of P5,000,000. The share capital of P3,000,000 remained unchanged during the year. Transactions during the year which affected the equity were: An adjustment of retained earnings for 2012 over-depreciation - 100,000; Gain on sale of treasury shares - 300,000; Dividend declared, of which P400,000 was paid - 600,000; Net income for 2013 - 800,000. What is the balance of retained earnings on January 1, 2013?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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December 31, 2013, Melissa Company showed shareholders' canny of P5,000,000. The share capital of P3,000,000 remained unchanged during the year. Transactions during the year which affected the equity were: An adjustment of retained earnings for 2012 over-depreciation - 100,000; Gain on sale of treasury shares - 300,000; Dividend declared, of which P400,000 was paid - 600,000; Net income for 2013 - 800,000. What is the balance of retained earnings on January 1, 2013? 

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