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p?attempt=459070&cmid=181369 On January 1, 2018. Pine Company acquired Spin PLC, a British subsidiary, by purchasing all its common stock af book value. Additional Information 1. Spin uses the FIFO method for its inventory. The beginning inventory was acquired on December 31, 2017. and ending inventory was acquired on December 26, 2018. Purchases of 300,000 were made evenly throughout 2018. 2. Building and equipment were acquired as follows: Date Cost January 1, 2016 100,000 December 31, 2017 130,000 July 1, 2018 $100.000 Building and equipment are depreciated using straight-line method and a 10-year life, with no salvage value. 3. Spin's sales were made evenly throughout 2018. and its Operating expenses were incurred everly throughout 2018. 4. Dividends of 5.000 were declared and paid on July 1 2018 and on November 2018 Exchange Rates Table January 1, 2016 1 $1.20 December 31, 2017 1 $1.25 January 1, 2018 1 $1.25 July 1, 2018 1 $1.26 November 1, 2018 1 $1.27 $1.31 December 26, 2018 1 December 31, 2018 1 $1.35 1 $1.30 Average for 2018 & Assume the U.S. dollar is the functional currency. Spin Company Trial Balance December 31, 2018 Item Pounds Cash 72.000 50.000 Accounts receivable (net) Marketable securities 50,000 Inventory 120.000 330.000 270.000 Building & equipment Cost of goods sold Operating expenses Depreciation expense Dividends paid 60.000 28.000 10.000 Total $990.000 248.000 Accumulated depreciation Accounts payable Notes payable Common stock Retained earnings 182.000 90.000 100.000 150.000 2000 Sales Using the appropriate restatement method, what is the amount of dividends paid in dollars Select one: O a. $12,650 O b. $12,500 O c. $12.700 O d. $12,600