On December 30, Billy's Boat Yard (BBY) had $90,000 of cash, $20,000 of llabilltles, $30,000 of common stock, and $40,000 of unrestricted retained earnings. On December 31 , BBY approprlated retained earnings in the amount of $18,000 for a future remodeling project. Required a. Record the December 31 approprlation in the following horlzontal statements model. b. Determine the amount of dividends that BBY can pay Immedlately after the December 31 appropriation. c. Determine the total amount of retained earnings Immedlately after the December 31 appropriation. d. Determine the total amount of cash Immedlately after the December 31 approprlation. Complete this question by entering your answers in the tabs below