RMH Quality Diamonds is planning an expansion into a new market in the current year. Its board of directors has appropriated $500,000 for the expansion. Where would a company such as RMH report retained earnings amounts not available for dividends? a. Generally, a footnote would be included in the financial statements. b. GAAP requires the appropriation to be reported on the balance sheet. c. Because the total stockholders' equity does not change, no disclosure is ever made. d. The SEC requires notification to be sent to each stockholder of record on the date of appropriation