Which of the following statements describe the types of limitations firms can face from legal restrictions on dividend payments?Select all that apply

A. A corporation may not pay a dividend if the dividend is being paid from capital invested in the firm.

B. A corporation may not pay a dividend when any preferred dividends are delinquent.

C. A corporation may not pay a dividend if the firm's liabilities exceed its assets.

D. A corporation may not pay a dividend before the debt is repaid.

E. A corporation may not pay a dividend if the amount of the dividend exceeds the firm's retained earnings.