Statement of retained earnings hayes enterprises began 2015 with a retained earnings balance of $844 comma 000. during 2015, the firm earned $430 comma 000 after taxes. from this amount, preferred stockholders were paid $79 comma 000 in dividends. at year-end 2015, the firm's retained earnings totaled $1 comma 178 comma 000. the firm had 135 comma 000 shares of common stock outstanding during 2015. a. prepare a statement of retained earnings for the year ended december 31, 2015, for hayes enterprises. (note: be sure to calculate and include the amount of cash dividends paid in 2015.) b. calculate the firm's 2015 earnings per share (eps). c. how large a per-share cash dividend did the firm pay on common stock during 2015?