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33.15 The following extract is from the statement of profit or loss of Gearing Co for the year ended 30 April 20X8.
In addition to the profit above:
1 Gearing Co paid a dividend of $21 ,000 during the year.
2 A gain on revaluation of land resulted in a surplus of $18,000.
What total amount will be added to retained earnings at the end of the financial year?
A $36,000
B $33,000
C $47,000
D $15,000
答案：D
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