问题如下：
An analyst has collected the following information regarding a company in advance of its year-end earnings announcement (in millions)：
The analyst’s estimate of ending retained earnings (in millions) should be closest to:
选项：
A.$1,300.
B.$1,500.
C.$1,700.
解释：
B is correct.
解析：retained earnings的BASE法则：期初值+NI-分红=期末值。1400+200-100=1500。
请问 根据谨慎性原则 不是应该 预计收入不报；预计支出要报 么？
