Assume that Sallisaw Sideboards, Inc. had a retained earnings balance of $10,000 on April 1, and that the company had the following transactions during April.

1.Issued common stock for cash, $5,000.
2.Provided services to customers on account, $2,000.
3.Provided services to customers in exchange for cash, $900.
4.Purchased equipment and paid cash, $4,300.
5.Paid April rent, $800.
6.Paid workers salaries for April, $700.

It is obvious that the requirement is the retained earnings at end of the year since the opening retained earnings and year's transactions were provided.

Closing retained earnings is $11,400

Explanation:

The net income for the year is calculated thus:

Sales($2000+$900)                  $2,900

less expenses:

rent paid                                    ($800)

salaries                                       ($700)

Net income                                 $1400

Hence closing retained earnings is opening retained earnings of $10,000 plus the net income realized in the year,which $11,400($10,000+$1,400).

The retained should be added to the share capital to arrive at shareholders' equity.

metallurgy is your answer

the "study of metals and the process of refining ("

note that it says metal. metallurgy has the word "metal" in it, and so is most likely your answer (and is your answer).

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answer; coefficient of correlation;