Use the following information for questions.
Financial statements for Bernard Corp.are presented below: 
-The balance in the Retained Earnings account at December 31, 2017 was
Definitions:
Designated Beneficiary
A person named in a legal document who is authorized to receive benefits or assets upon the death of the owner or holder of the document.
Specific Sum
A precise amount of money defined and agreed upon in a contractual or legal context.
Contractors' Liability Insurance
Insurance coverage that protects contractors against claims arising from injuries or damages to other people or property during the construction process.
Injuries
Harm or damage incurred or suffered by a person’s body, property, rights, or reputation, typically due to someone else’s negligence or unlawful action.
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