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A restriction of retained earnings: A. Reduces the dollar amount of retained earnings shown in the balance sheet. B. Appears in the statement of retained

A restriction of retained earnings:

A. Reduces the dollar amount of retained earnings shown in the balance sheet.

B. Appears in the statement of retained earnings as a reduction of ending retained earnings.

C. Appears in the liability section of the balance sheet.

D. Limits the dollar amount of dividends a corporation may declare

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