The accountant for robinson company is preparing the company's statement of cash flows for the fiscal year just ended. the following information is available:

retained earnings balance at the beginning of the year $ 164,500
cash dividends declared for the year $ 54,500
proceeds from the sale of equipment $ 89,500
gain on the sale of equipment $ 8,700
cash dividends payable at the beginning of the year $ 26,500
cash dividends payable at the end of the year $ 50,200
net income for the year $ 100,500

what is the ending balance for retained earnings?
a) $265,000.
b) $210,500.
c) $293,000.
d) $191,000.
e) $269,300.

The wall street journal reported that walmart stores inc. is planning to lay off 2,300 employees at its sam's club warehouse unit. approximately half of the layoffs will be hourly employees (the wall street journal, january 25-26, 2014). suppose the following data represent the percentage of hourly employees laid off for 15 sam's club stores. 55 56 44 43 44 56 60 62 57 45 36 38 50 69 65 (a) compute the mean and median percentage of hourly employees being laid off at these stores. (b) compute the first and third quartiles. (c) compute the range and interquartile range. (d) compute the variance and standard deviation. (e) do the data contain any outliers? (f) based on the sample data, does it appear that walmart is meeting its goal for reducing the number of hourly employees?