Kramer Co. had retained earnings of $30,000 on the balance sheet but disclosed in the footnotes that $6,000 of retained earnings was restricted for building expansion and $2,000 was restricted for bond repayments Cash of $4,000 had been set aside for the plant expansion. How much of retained earnings is available for dividends? Seleccione una a. $18,000 b. $30,000 C$22,000 d $24,000