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試卷名稱：108年 - 109東吳大學_碩士班招生考試_會計學系：中級會計學#111293
年份：108年
科目：研究所、轉學考(插大)◆中級會計學
22. On December 31, 2018, the equity section of AA, Inc., was as follows:
On March 31, 2019, AA declared a 10% share dividend, and accordingly 900 additional shares were issued, when the fair value was €18 per share. For the three months ended March 31, 2019, AA sustained a net loss of €32,000. The balance of AA’s retained earnings as of March 31, 2019, should be
(A) €121,800.
(B) €129,000.
(C) €138,000.
(D)€130,800.