I have an accounting problem I need help with.?


Question:
16. Nikon Enterprises had the following events during 2007:

The business sold $10,000 of common stock to its stockholders.
The business purchased land for $6,000 cash.
Services were provided to customers for $8,000 cash.
Services were provided to customers for $3,000 on account.
Operating expenses of $5,000 were incurred and paid in cash.
Operating expenses of $2,000 were incurred on account.
A dividend of $1,000 was paid to the owners of Nikon Enterprises.

Assuming the company began operations during 2007, the amount of retained earnings as of December 31, 2007, would be:
A) $1,000.
B) $3,000.
C) $5,000.
D) $11,000.

Answer:
b
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