answer both for a thumbs up please!!

Cole's Mining Company had a retained earnings balance of $1,650,000, accumulated depletion on mineral properties of $2,100,000, and paid-in capital in excess of par of $5,435,493. Cole's board declared a dividend of $3 per share on the 1,000,000 shares outstanding. The portion of the dividend that is a liquidating dividend is O a. $1.35/share O b. $1.65/share O c. $2.10/share d. $3.00/share Consider a company that uses its own common stock to purchase a building. When deciding whether to use the value of the stock or the appraised value of the building as the purchase price, the company should determine a. which value is higher b. which value is lower c. which value is more known and agreeable to both parties