Becker MCQs are designed to make you fail

Like they explain the simple calculations in the videos then in the MCQs There's this convoluted extra step in the calculations that they don't talk about and MAKE YOU GET IT WRONG! How am I supposed to know retained earnings only covers the unused portion and not the entire amount? WHEN DO THEY SAY THAT? A .5 SECOND COMMENT? Sheesh.

Edit: Screw the CPA exams, I hate my life, onto another day of studying in the future where I understand these concepts. All is as God dictates.