How is ending contributed capital determined?

Ending contributed capital is determined by evaluating how much capital has been directly contributed by the owners or shareholders of a company during a specific period. This figure takes into account the beginning balance of contributed capital, any new shares that have been issued, and any shares that may have been repurchased and retired.

The correct calculation formula includes the starting point of contributed capital at the beginning of the period and adjusts for the transactions that have taken place. Specifically, new shares issued increase the contributed capital, while shares that have been repurchased and retired decrease it. Therefore, this approach accurately reflects the company's current contributed capital by accounting for all relevant changes throughout the period.

In contrast, the other options either omit critical elements of contributed capital accounting or mix up the calculations with operating figures like net income and retained earnings, which pertain more to the overall equity or profitability of the company rather than solely the contributed capital metrics.