On September 20, 2002, Nozzle Corporation declared the distribution of the following dividend to its stockholders of record as of September 30, 2011: Investment in 100,000 shares of Astro Corporation stock, carrying value $600,000; fair market value on September 20, $1,450,000; fair market value on September 30, $1,575,000. The entry to record the declaration of the property dividend would include a debit to Retained Earnings of a. $1,575,000. b. $1,450,000. c. $850,000. d. $600,000