To comply with restrictive bond covenants, Chang Corporation appropriated $90,000 of retained earnings. Which of the following shows the journal entry necessary to recognize the appropriation? Account Titles Debit 90,000 Credit Appropriated Retained Earnings Retained Earnings 90,000 Account Titles Debit 90,000 Credit Retained Earnings Appropriated Retained Earnings 90,000 Account Titles Debit 90,000 Credit Retained Earnings Cash 90,000 Account Titles Debit 90,000 Credit Cash Appropriated Retained Earnings 90,000