Decker Enterprises
Below are the simplified current and projected financial statements for Decker Enterprises. All of Decker's assets are operating assets. All of Decker's current liabilities are operating liabilities.
Income statement	Current	Projected
Sales	na	1,500
Costs	na	1,080
Profit before tax	na	420
Taxes (25%)	na	105
Net income	na	315
Dividends	na	95
Balance sheets	Current	Projected			Current	Projected
Current assets	100	115		Current liabilities	70	81
Net fixed assets	1,200	1,440		Long-term debt	300	360
				Common stock	500	500
				Retained earnings	430	650

If Decker had a financing surplus, it could remedy the situation by

a. issuing more common stock.

b. borrowing on its line of credit.

c. borrowing from its retained earnings

d. paying a special dividend

e. reducing its dividend.