company a and company b are identical in all regards except that during year 1 company a borrowed $29,000 at an interest rate of 10%. in contrast, company b obtained financing by acquiring $29,000 from sale of common stock. company b agreed to pay a $2,900 cash dividend each year. both companies are in a 30% tax bracket. which company would show the greater retained earnings at the end of year 1, and by what amount?