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A Co pays dividends of $75,000 to Mr. X who owns 100% of the company. A Co has an RDTOH pool of $30,000. Calculate A Co's dividend refund. Calculate A Co's RDTOH balance after the dividend. Apple Limited has an opening Capital Dividend Account of $15,000 from capital gains. During the year the corporation earns $60,000 in gross capital gains and receives $70,000 in life insurance proceeds because of the death of an employee. Calculate Apple Limited's Capital Dividend Account balance after these two transactions. A