The following account balances appear in the 2018 adjusted trial balance of spiders corporation: common stock, $21,000; retained earnings, $7,100; dividends, $1,000; service revenue, $25,300; salaries expense, $15,100; and rent expense, $8,100. no common stock was issued during the year. prepare the statement of stockholders' equity for the year ended december 31, 2018.

Spiders Corporation

statement of stockholders' equity  

for the year ended 31th December 2018  

             Common StockRetained EaringsTotal

Balance Jan 121,000                7,100        28,100

Net Earnings                                 2,100           2,100

Dividends                                -1,000          -1,000

Balance, Dec 3121,000                8,200       29,200

Explanation:

To know the retained earnings we  will need to calculate the net income. which is revenues less expenses.

Service Revenue,   25,300

Salaries Expense,    (15,100)

Rent Expense            (8,100)

            net income    2,100

Then we will subtract the dividends of 1,000

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explanation:

the answer is d

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