XYZ Corp declares a dividend of $0.90 per share at the end of this year. It will pay the dividend early next year. There are 100 shares outstanding for a total of $90. XYZ Corp's balance sheet at the beginning of this year is shown below. Change all the numbers (if any) on the balance sheet to show the effect of the $90 dividend on the balance sheet at the end of this year. Cash 100 Accounts Payable 25 Accounts Receivable 30 Other Current Liabilities 35 Inventory 40 Long-Term Debt 450 Equipment: Original Cost 1000 Paid-In Capital 50 Equipment: Depreciation 500 Retained Earnings 110