$5. Joyful Company provided the following balances at the end of the current year: Wasting asset, at cost Accumulated depletion Share Capital Capital liquidated 20,000,000 2,500,000 50,000,000 1,700,000 1,300,000 Retained earnings Depletion based on 50,000 units at P20 per unit Inventory of resources deposits (5,000 units) Compute the maximum dividend that can be declared. 1,000,000 400,000