On Jan 1, 2011, the board of directors of Doe Inc. declared a $ 620,000 dividend. The following data are from the balance sheet of Doe on that date. Common stock : $660,000 Paid in capital-excess of par : $460,000 Retained Earnings : $464,000 Paid-in capital from sale of treasury stock : $66,000 How much is the liquidating dividend? $156,000, $160,000, $226,000, or none of these