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 $2.1 million retained earnings. What is the maximum dividend per share that the firm can pay? (Assume that legal capital includes all paid-in capital.) If the firm has $170,000 in cash, what is the largest per-share dividend it can pay without borrowing? Indicate the accounts and changes, if any, that will result if the firm pays the dividends indicated in parts a and b. Indicate the effects of an S80.000 cash dividend on stockholders' equity