Question

Can someone build a statement of retained earnings from 2013 to 2015 using the following trail...

Can someone build a statement of retained earnings from 2013 to 2015 using the following trail balances?

Checks figures:

Check Figures:
2015 Shareholders' Equity $      21,171,325
2014 Shareholders' Equity $      27,859,935
2013 Shareholders' Equity $      22,624,851

Chester, Inc.

Trial Balances for years ending December 31, 2013, 2014 and 2015
Account Description 2,013 2014 2015
Accounts Payable (8,934,591)                       (19,488,866)                       (12,850,648)
Accounts Receivable 20,513,628                         56,472,091                         49,042,528
Accum. Depreciation (205,000)                             (786,102)                         (1,403,257)
Administrative Wages Expense 21,094,132                         18,344,399                         19,706,506
Advertising Expense 1,121,425                           1,161,276                           1,058,391
Allowance for Doubtful Accounts (1,578,525)                         (2,387,691)                         (2,942,552)
Auto Expenses 261,218                               235,763                               214,001
Bad Debt Expense 2,028,032                           5,875,403                         13,900,800
Bonus Expense 0                               504,000                               459,000
Bonuses payable 0                             (504,000)                             (459,000)
Buildings and Land Improvements 779,882                               698,775                               833,775
Cash on Hand $2,483 $2,459 $2,511
Checking Account - Operating 247,646                               252,858                               243,892
Common Stock (10,131,250)                       (10,131,250)                       (10,131,250)
Cost of Goods Sold 176,961,437                       161,029,981                       179,103,248
Current Portion LT Note Payable 0                             (677,640)                             (721,480)
Depreciation Expense 166,250                               581,102                               617,155
Dividend payable (6,000,000)                       (15,250,000)                       (15,000,000)
Dividends 6,000,000                         15,250,000                         15,000,000
Federal Payroll Taxes Payable (7,541)                             (132,256)                               (99,192)
FICA Employee Withholding (1,648)                                 (9,452)                                 (7,089)
FICA Employer Withholding (1,648)                                 (9,452)                                 (7,089)
Freight 5,378,689                           4,749,095                           4,325,068
Income from Investments (665,079) (658,672) (549,387)
Income Tax Expense - Federal 2,956,250                         14,142,240                           7,269,540
Income Tax Expense - State 536,250                           2,503,200                           1,258,000
Income Taxes Receivable/Payable 0                         (3,205,440)                         (6,011,540)
Insurance Expense 1,067,428                           1,045,085                               951,774
Interest Expense 1,093,750                           3,373,056                           2,942,147
Interest Income (255,379)                             (147,707)                             (142,168)
Interest payable 0                             (470,311)                             (568,429)
Inventory 23,531,507                         75,351,471                         65,990,780
Investments - Trading 6,935,712                           6,850,198                           6,978,923
Land 146,250                               131,040                               131,040
Legal and Professional Expense 4,506,417                         11,037,039                           8,987,069
Line of Credit (12,500,000)                       (52,231,360)                       (47,481,737)
Long-Term Note Payable                       (12,762,360)                       (12,040,880)
Loss on Legal Settlement 23,965,000                                           -                                             -  
Machinery, Equipment, Office Furniture 541,522                           3,280,589                           3,280,589
Maintenance Expense 76,420                                 96,020                                 87,641
Medicare Employer Withholding (730)                               (12,785)                                 (9,589)
Medicare Withholding (730)                               (12,785)                                 (9,589)
Miscellaneous Office Expense 21,279                                 27,803                                 25,390
MMKT Accounts 806,288                               983,161                           1,205,563
Office Supplies 9,259                                    9,565                                    9,182
Other Noncurrent Assets 67,301                                           -                                             -  
Other Receivables 0                           1,400,000                           1,200,000
Paid-in Capital (9,278,750)                         (9,278,750)                         (9,278,750)
Payroll Tax Expense 1,938,736                           1,767,149                           1,609,342
Pension/Profit-Sharing Plan Ex 3,750,000                           3,696,000                           3,366,000
Phone 95,467                                 57,911                                 53,651
Postal 160,042                                 87,140                                 79,360
Prepaid Insurance 1,829,143                           2,830,474                           2,667,722
Prepaid Rent 250,000                                           -                                             -  
Property Tax Expense 100,619                               110,252                               101,319
Rent or Lease Expense 3,254,357                           1,370,273                           2,230,615
Research and Development 38,639,554                               532,425                           3,080,313
Reserve for Inventory Obsolescence (3,765,000)                       (12,136,103)                       (10,558,525)
Retained Earnings (Beginning Balance) (2,773,900) ???? ????
Sales (307,716,148)                    (271,839,067)                    (288,876,206)
Sales Returns 5,621,979                         12,432,247                         23,110,096
State Payroll Taxes Payable (3,519)                               (61,630)                               (46,200)
Unrealized (Gains) and Losses - Investments 64,288 85,514 (128,725)
Utilities 169,554                               170,765                               155,600
Wages Payable (36,838)                             (264,513)                             (198,384)
Warehouse Salaries 5,791,730                           5,848,120                           5,270,689
Warranty Expense 1,375,352                           1,297,104                           1,422,381
0 3,214,851 8,449,935

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