Particulars Amount $ Share Holders Funds Common Stock : Equity share capital as on 01.01.2013 500000 Issued During the Year 50000 550000 Retained Earnings : Previous Years 100000 Current Period Profit/ Loss: Revenue 150000 Expense (90000) 60000 160000 Less: Dividends declared -10000 Total 700000 Solution Particulars Amount $ Share Holders Funds Common Stock : Equity share capital as on 01.01.2013 500000 Issued During the Year 50000 550000 Retained Earnings : Previous Years 100000 Current Period Profit/ Loss: Revenue 150000 Expense (90000) 60000 160000 Less: Dividends declared -10000 Total 700000.