A limited company had the following balances on 1 January 2021.
Profit for the year ended 31 December 2021 was $\$ 105000$.
The revaluation reserve, $\$ 20000$, was created two years ago from a revaluation of a property. The same property was revalued on 31 December 2021 with a revaluation loss of $\$ 35000$.
On 1 August 2021 an interim dividend, $\$ 40000$, was paid.
On 31 December 2021 a final dividend, $\$ 55000$, was proposed.
What was the value of retained earnings at 31 December 2021?

1 )
$\$ 117000$
2 )
$\$ 137000$
3 )
$\$ 172000$
$\$ 192000$
تحلیل ویدئویی تست
منتظریم اولین نفر تحلیلش کنه!