THE FINANCIAL REPORTING FRAMEWORK FOR SMALL- AND MEDIUM ...

Prior year comparative financial statements and other information should be retrospectively adjusted with appropriate disclosures. ... Total Other Income 192,000. PROVISION FOR INCOME TAXES 21,000. NET INCOME 95,100. RETAINED EARNINGS, January 1, 2014 551,400 . RETAINED EARNINGS, December 31, 2014 $ 646,500 ... ................
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