Waveform Limited had retained earnings of KD 19,491 on the statement of financial position but disclosed in the footnotes that KD 1,859 of retained earnings was restricted for plant expansion and KD 1,406 was restricted for bond repayments. Cash of KD 1,859 had been set aside for the plant expansion. How much of retained earnings is available for dividends? O a. KD 14,367 O b. KD 19,491 O c. KD 17,632 O d. KD 16,026 O e. None of the answers is correct Kansas Enterprises purchased equipment for $81,000 on January 1, 2021. The equipment is expec to have a ten-year life, with a residual value of $7800 at the end of ten years. Using the double-declining balance method, the book value at December 31, 2022, would be: not round your intermediate calculations) Select one: O A. $51,840. B. $47,920. C. $8100. D. $50,320