On October 31, 2020, ABC Co. declared its non-current asset (land) as a dividend with a carrying value of #2,600,000 and has a current fair value of $2,405,000. On December 31, 2020, the non-current asset has a fair value of #2,730,000. The non-current asset was distributed on March 31, 2021 when its fair value was #2,925,000. a. What amount should be charged to retained earnings at the time the dividend was declared? b. What amount of property dividends payable should the company disclose in their December 31, 2020 statement of financial position? c. What amount of asset held for disposal should the company disclose in their December 31, 2020 statement of financial position?