If an entity wishes to capitalize retained earnings, it may issue cash dividend share dividend property dividend liquidating dividend For which of the following purposes should an appropriation for possible loss contingencies be established? To match applicable costs with current revenue To reduce fluctuations in net income in order to lend stability of the entity. To charge operations in periods of rising prices for the losses which may otherwise be absorbed in periods of falling prices. To inform shareholders that a portion of retained earnings should be set aside from amounts available for dividends because of such contingencies.