The ending Retained Earnings balance of Lambert Inc. increased by $2.7 million from the beginning of the year. The company's net income earned during the year is $8.1 million. What is the amount of dividends Lambert Inc. declared and paid?

The ending Retained Earnings balance of Lambert Inc. increased by $2.7 million from the beginning of the year. The company's net income earned during the year is $8.1 million. What is the amount of dividends Lambert Inc. declared and paid? $81 million $10.8 million $5.4 million $2.7 million o $81 million