... d.a manager of a company who is supervising production workers 100 Free Test Bank for Cornerstones of Financial Accounting 1st Canadian Edition by Rich Multiple Choice Questions - Page The following ... of external users of financial information? a.They need detailed records of the business to make informed decisions b.They are primarily responsible for the preparation of financial statements ... income of $23,500 and paid $11,200 in dividends Calculate the retained earnings balance at December 31, Year 1 a.$262,700 b.$263,800 c.$287,300 d.$298,500 100 Free Test Bank for Cornerstones of Financial...