40. The Barden Corporation has the following equity accounts on its balance sheet: Common Stock ($1.25 par, 3,000,000 shares) $ 3,750,000 Contributed capital in excess of par 24,250,000 Retained earnings 153,600,000 Total common stockholders equity $181,600,000 What is the maximum amount of dividends per share that may be paid by the Barden Corp. if the capital impairment provisions of state law are limited to the par value and the capital in excess of par accounts? a. $59.28 b. $51.20 c. $60.53 d. $8.08