MARCO, INC. HAS THE FOLLOWING EQUITY ACCOUNTS: ORDINARY EQUITY SHARES (1,000,000 SHARES OUTSTANDING AT P1 PAR) P1,000,000 CAPITAL IN EXCESS OF PAR P2,000,000 RETAINED EARNINGS P500,0000 TOTAL OWNERS' EQUITY P3,500,000 THE STOCK IS TRADING AT P5 A SHARE. AT THE COMPANY'S ANNUAL MEETING, SOME STOCKHOLDERS INSISTED THAT THE FIRM SHOULD PAYOUT ALL OF ITS RETAINED EARNINGS AS DIVIDENDS. THE FIRM CURRENTLY HAS P400,000 IN CASH, OF WHICH HALF IS NEEDED TO MEET THE REQUIREMENTS OF ITS BORROWING AGREEMENTS. A.) WHAT IS THE MAXIMUM AMOUNT OF DIVIDENDS THAT THE COMPANY COULD PAY WITHOUT VIOLATING THE CAPITAL IMPAIRMENT RULE? IS PAYING THIS AMOUNT REALISTIC? B.) WHAT IS THE PRACTICAL LIMIT TO THE PAYMENT OF DIVIDENDS.