On January 1, 2021, the board of directors of Goby Inc. declared a $610,000 dividend. The following data is from the balance sheet of Goby on that date: Common stock Paid-in capital-excess of par Retained earnings Paid-in capital-share repurchase How much is the liquidating dividend? $ 620,000 420,000 458,000 62,000 A) $252,000. B) $190,000. C) $152,000. D) None of these answer choices are correct