Dividend oh dividend....

How to find the tricky dividend???
firstly you have to know what is meant by dividend, according to wikipedia dividend are the payments
made by corporation to its shareholders .

the amount of dividend in this question is $78.
*how to get $78
you have to use Retained earning formula to get $78
Retained earning formula-
Previous year R.E + net income - dividend

based on the Q
current year R.E = $800
Previous year R.E = $700
Net income = $178
Dividend = ???

thus, R.E = P R.E + N.I - D
800 = 700 +178 + D
D = 800 - 878
D = $78

SIMPLE RITE
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