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If the board of directors authorizes a $1.000,000 restriction of retained earnings for a future plant expansion, the effect of this action is to

If the board of directors authorizes a $1.000,000 restriction of retained earnings for a future plant expansion, the effect of this action is to O decrease total assets and total stockholders'equity. O increase stockholders' equity and decrease total liabilities. O reduce the amount of retained earnings available for dividend declarations. O decrease total retained earnings and increase total liabilities.

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