C. Reither Co. reports the following information for 2014: sales revenue $700,000; cost of goods sold $500,000; operating expenses $80,000; and an unrealized holding loss on available-for-sale securities for 2014 of $60,000. It declared and paid a cash dividend of $10,000 in 2014. C. Reither Co. has January 1, 2014, balances in common stock $350,000; accumulated other comprehensive income $80,000; and retained earnings $90,000. It issued no stock during 2014. Prepare a statement of stockholders' equity.

Explanation:

Statement of Share holder equity is given below

Balance on January 01, 2014

Equity / Common stock                    350000

Retained Earning                                90000

Accumulated other comprehensive    80000

income

unrealized holding loss on                     60000

available-for-sale securities for 2014

Sales Revenue                                    700000

Cost of goods sold                                500000

Operating Expense                                 80000

Net income = Sales Revenue - Cost of goods sold -   Operating Expense                    

Net income = 700000 - 500000 - 80000 = 120,000

Comprehensive income = Net income - unrealized holding loss on available-for-sale securities for 2014

Comprehensive income = 120000 - 60000 = 60000

Shareholder equity

Equity / Common stock                                      350000

Retained Earning                                                  90000

Comprehensive income                                      60000                              

Accumulated other comprehensive income     80000

Total Shareholders equity                                   580,000

answer; it can vividly demonstrate product attributes and persuasively explain their corresponding consumer benefits;