USA Help with negative Retained Earnings

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What are ways in which I would have negative retained earnings? Sure, liab > assets.

What about the following:
1) Dividends promised to employees are asked to be kept in the company and treated as a loan. B/S to show increase liab of "shareholder notes". Would I adjust Ret Earnings down to balance the balance sheet?

2) Owner invests $100M in his business and records assets up (cash) $100M and a shareholder note on Liab. Am I thinking about this correctly?
 

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