34. T, F. Neither a small stock dividend of between 20 % and 25% or a large stock dividend of betw 50% and 80% has any effect on components of owners' equity. 35. T, F. A corporation may restrict its Retained earnings to meet its legal requirements. 36. A Corporation might include the following in its Accumulated Other Comprehensive Income: a. Unrealized gains or losses in the fair value of its available for sale investments I [ b. Translation adjustments from conversion of foreign operations of its subsidiary c. Certain pension plans d. All of the above e. None of the above. 37. T, F. For computing earnings for share, stock dividends and splits do not affect corporations' ne assets. 38. Given the following information, calculate the retained earnings balance of KPG Corporation: Net Income 12/30/2019 $95,400 Common Stock dividends declared $32,000 Retained Earnings January 1, 2019 $122,250