please answer a-d

Dividend constraints The Howe Company's stockholders' equity account is as follows: The earnings available for common stockholders from this period's operations are $100,000, which have been included as part of the $1.7 million retained earnings. a. What is the maximum dividend per share that the firm can pay? (Assume that legal capital includes all paid-in capital.) b. If the firm has $140,000 in cash, what is the largest per-share dividend it can pay without borrowing? c. Indicate the accounts and changes, if any, that will result if the firm pays the dividends indicated in parts a and b. d. Indicate the effects of an $80,000 cash dividend on stockholders' equity. a. The maximum dividend per share that th. firm can is $ (Round to the nearest cent.) \begin{tabular}{|c|c|} \hline Common stock (600,000 shares at $5 par ) & $3,000,000 \\ \hline Paid-in capital in excess of par & 2,000,000 \\ \hline Retained earnings & 1,700,00 \\ \hline Total stockholders' equity & $6,700,000 \\ \hline \end{tabular}