2. The following took place during the year ending 30 June 2021 for Silver Ltd: (i) Profit for the period was $18,000. (ii) Dividends declared during the period were $12,000. (iii) A 2:1 share split was performed (after the split there are now 124,000 shares issued) (iv) $8,000 was transferred to Retained Profits from the General Reserve. (v) A bank loan of $50,000 was repaid on 30 June 2020. (vi) Land was revalued upwards by 20,000. Which of the above transactions would impact retained profits? a. i & ii only b. i and vi only c. i, ii and iv only d. i, ii, iii & iv only