12 On January 5, 2022, KY Co Board of Dec docked a cash dividend of L Sfant report at January 1, 2022, before the dd des the res Common Stock $500,000 Additional Paid In Capital 150.000 Rotained Earrings 300,000 The $400,000 dividend includes a Liquidating dividend of what amount? O a $400,000 Ob. $300,000 Oc. $50,000 Od $150,000 e. $100,000