Retained earnings for the balance sheet are calculated as beginning retained earnings plus net income minus dividends. On the cash flow statement, the net earnings begin the top line of the ...

Take the retained earnings at the beginning of the year and subtract it from the end-of-year number. That will tell you the net change in retained earnings for the year. Next, take the net change ...

Both types of dividend reduce retained earnings and impact shareholders' equity. However, only cash dividends reduce cash on the balance sheet. Retained earnings represent the cumulative net ...