Answer:
<em>BUSINESS SOLUTIONS </em>
Retained or Accrued Earnings Statement
For Three Months Coincided On December 31, 2017
Retained earnings, October 1, 2017 $—
<em>Contribute:</em> Net earnings $22,425 with $22,425
<em>Fewer:</em> Allowance $(7,800)
Retained earnings, December 31, 2017
<em>= $14,625</em>