59. Assume U.S. GAAP (generally accepted accounting principles) applies unless
otherwise noted.
An analyst gathers the following information from a company’s accounting
records (all figures in thousands):
Assets, 31 December 2008 $5,250
Liabilities, 31 December 2008 2,200
Contributed capital, 31 December 2008 1,400
Retained earnings, 1 January 2008 800
Dividends declared during 2008 200
The analyst’s estimate of net income ($ thousands) for 2008 is closest to:
A. 650.
B. 850.
C. 1,050.
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