A company has the following data available: 
What is the balance in Retained Earnings on December 31,2010?
Definitions:
Pet Food
Specially formulated food items designed to meet the nutritional needs of domestic pets.
Factorial ANOVA
A statistical test used to determine the effect of two or more categorical independent variables on a continuous dependent variable.
Obtained Value
The actual measured or calculated value resulting from a scientific experiment or survey.
Main Effect
The direct impact of an independent variable on a dependent variable in an experiment.
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