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Osborn Enterprises earned net income of $1,700 during its first month of operation in January 2014. What is the impact of this on Retained Earnings?

a) Retained Earnings decrease by $1,700
b) Retained Earnings increase by $1,700
c) Retained Earnings remain unchanged
d) Insufficient information to determine

User Khauri
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1 Answer

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Final answer:

When a company earns net income, it increases its Retained Earnings by the same amount, assuming no dividends are given out. Therefore, Osborn Enterprises' Retained Earnings will increase by $1,700 due to its earned net income.

Step-by-step explanation:

The impact of Osborn Enterprises earning a net income of $1,700 during its first month of operation on its Retained Earnings is that Retained Earnings will increase by $1,700. Net income is the amount of earnings that remain after all expenses have been deducted from a company's total revenue. Since Retained Earnings reflect the cumulative amount of net income that a company retains rather than distributes to its shareholders as dividends, when a company earns net income, it increases Retained Earnings.

Assuming that there are no dividends or other deductions from Retained Earnings during that period, the correct answer is option b): Retained Earnings increase by $1,700. This is because the net income of $1,700 is a positive addition to the company's equity, specifically in the Retained Earnings account.

User Webman
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