On September 1, Year 1, Orville Corporation has unrestricted retained earnings of $600,000, appropriated retained earnings of $400,000, cash of $850,000, and accounts payable of $50,000. What is the maximum amount that can be used for cash dividends?

A. $600,000
B. $800,000
C. $450,000
D. $850,000


Answer: A

Business

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