Retained Earnings Calculation | CFA Level 1 Exam | Test Prep

Retained Earnings Calculation

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Question

The following information was obtained from the financial statements of Firm A:

Current assets = $4,500 -

Current liabilities = $3,000 -

Long-range assets = $150,000 -

Long-term liabilities = $42,000 -

Contributed capital = $31,000 -

Then, the retained earnings of the firm equal ________.

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Explanations

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A. B. C. D.

C

Total assets = Total liabilities + Total Equity

Total Equity = Retained earnings + contributed capital.

Total assets = $4,500+$150,000 = $154,500.

Total liabilities = $42,000+$3,000 = $45,000, hence,

Total equity = $154,500-$45,000 = $109,500

Retained earnings = $109,500-$31,000 = $78,500