The stockholders' equity section of gunkel corporation as of december 31, 2014, was as follows:
common stock, par value $2; authorized 20,000 shares;
issued and outstanding 10,000 shares
$20,000
paid-in capital in excess of par
30,000
retained earnings
95,000
$145,000
on march 1, 2015, the board of directors declared a 15% stock dividend, and accordingly 1,500 additional shares were issued. on march 1, 2015, the fair value of the stock was $6 per share. for the two months ended february 28, 2015, gunkel sustained a net loss of $15,000.
what amount should gunkel report as retained earnings as of march 1, 2015?

Jade international is a highly diversified global firm with headquarters in new jersey. it manufactures a variety of products ranging from home security systems to automotive components. jade's 100,000 employees work at facilities located in more than 60 countries around the world. jade frequently sends american managers overseas to manage the firm's foreign facilities. the hr department is considering the idea of redesigning jade's expatriate support services program.which of the following, if true, best supports jade's decision to provide assistance to trailing spouses in finding jobs overseas? a) jade puts great emphasis on promoting the role of women in global management.b) the majority of jade's expatriate managers have long-term international experience.c) jade has lost a significant chunk of its global cadre in the recent past owing to its failure to offer feasible options to address the dual-career couples dilemma.d) female managers at jade have reported discriminatory treatment while on overseas assignments.