Assume the following year 2 income statement for Johnstone Corporation, which was a corporation in year 1 and elected to be taxed as an S corporation beginning in year 2. Johnstone's earnings and profits at the end of year 1 were $10.910. Marcus is Johnstone's sole shareholder, and he has a stock basis of $43.500 at the end of year 1. Johnstone Corporation Income Statement December 31, Year 2 Year 2 (s Corporation) Sales revenue $164.ee Cost of goods sold (38.500) Salary to owners (63,529) Employee wages (54,000) Depreciation expense (7.588) Miscellaneous expenses (4,350) Interest income 11,690 Overall net incore $ 7,840 What is Johnstone's accumulated adjustments account at the end of year 2, and what amount of dividend income does Marcus recognize on the year 2 distribution in each of the following alternative scenarios? (Leave no answer blank. Enter zero if applicable.) a. Johnstone distributed $6700 to Morcus in year 2 Accumulated adjustments account Dividend income b. Johnstone distributed $10,700 to Marcus in year 2. Accumulated adjustments account Dividend income C. Johnstone distributed $16,700 to Marcus in year 2 Accumulated adjustments account Dividend income d. Johnstone distributed $26.700 to Mercus in year 2. Accumulated adjustments account Dividend income