On January 18, 2022, XYZ Co's Board of Directors declared a cash dividend of $600,000 to shareholders of record on January 31, 2022, payable on February 15, 2022 Selected data from XYZ Co's Balance Shoot report at January 1, 2022, before the dividend declaration, shows the balance in each account as follows Common Stock Additional Paid In Capital Retained Earings $800,000 300,000 450,000 The $600.000 dividend includes a Liquidating dividend of what amount? O a $150,000 Ob $200,000 O $450,000 Od $300,000 O$600,000