Procter & Gamble is the largest manufacturer of consumer household products in the United States. The selected entries at the top of the following page were disclosed on the statement of stockholders' equity for a recent year:

Accumulated

Additional        Other

Common Preferred    Paid-In    Comprehensive Retained

(in 000,000s)                        Stock       Stock       Capital         Income       Earnings   Total

Net  earnings                                                                                                                                                                                $ 6,481       $ 6,481

Dividends to:

Common  shareholders                                                                                                                                                (2,408)         (2,408)

Preferred  shareholders                                                                                                                                                   (131)             (131)

Treasury purchases                                   $(80)                                            $ 33                                                              (4,023)        (4,070)

Common  stock issuances

(option plan)                                                23                                                 711                                                                                             734

Other  comprehensive  income                                                                                                      $461                                                        461

a. For all items except net earnings and other comprehensive income, identify the disclosure location, amount, and direction (inflow or outflow) on the statement of cash flows.

b. Determine the dividend payout ratio. Round percentage to one decimal place.

c. Determine the comprehensive income (loss).