On December 30, Billy's Boat Yard (BBY) had $90,000 of cash, $20,000 of liabilities, $30,000 of common stock, and $40,000 of unrestricted retained earnings. On December 31. BBY appropilted retained earnings in the amount of $18.000 for a future remodeling project Required a. Record the December 31 appropriation in the following statements model in the Cash Flow column, indicate whether the item is an operating activity (OA). Investing activity (IA), or financing activity (FA). If an element was not affected by the event, leave the cell blank b. Determine the amount of dividends that BBY can pay immediately after the December 31 appropriation c. Determine the total amount of retained eamings immediately after the December 31 appropriation d. Determine the total amount of cash immediately after the December 31 appropriation Complete this question by entering your answers in the tabs below. Rega Reg BtoD Record the December 31 appropriation in the following statements model in the Cash Flow colo, indicate whether there is an operating activity ( Onvesting financing activity (FA). If an element was not affected by the event, leave the cell bank (Enter any decreto account balances within Income Statement Expense Nutcome BBY CO. Horizontal Statement Model Balance Sheet Stockholders' Equity Revenue Common Retained Appropriated Retained Stock Earnings Earringe Assets Liabilities Cash Nox