Chapter 6, Problem 6.12E

Financial Statement Articulation. Use the information presented below to complete the following table. Scenarios A, B, and C are independent scenarios. Assume that there are no dividends declared in any of the scenarios.

Item	A	B	C
Net Income (Loss)	$100,000	$ (d)	$45,000
Other Comprehensive Income (Loss)	(a)	5,300	(4,000)
Retained Earnings – Ending Balance	(b)	19,000	94,000
Retained Earnings – Beginning Balance	49,000	49,000	49,000
Accumulated Other Comprehensive Income – Ending Balance	2,000	(e)	(g)
Accumulated Other Comprehensive Income – Beginning Balance	4,000	4,000	4,000
Cash – End of Year	24,000	(f)	8,600
Cash – Beginning of Year	(c)	37,000	6,700
Increase (Decrease) in Cash	3,000	(5,000)	(h)