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I think I’ve got it, and for every other question I can find this has been the case.
It’s a single question from an Elan mock exam that’s got me, where Dividends Paid were excluded from the calculation of ending Retained Earnings, and Dividends declared were subtracted.
I was unsure whether this was a mistake.
Thanks Matt.

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I think you’re probably right Matt, the question didn’t specify, and that explanation would make sense.
Thanks for your help, much appreciated!

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