Bourne Inc. extends its expert taxation services to its valued clients. In a recent development, on October 14, 2045, the company's board of directors approved a quarterly cash dividend of 15 cents per share, scheduled for distribution on November 15, 2045. Shareholders as of November 5, 2045, will be entitled to receive this dividend. Interestingly, Bourne Inc. incurred a net loss amounting to $126,754 for the third fiscal quarter ending on September 30, 2045. Required #1 Explain why Bourne Inc. can pay dividends even though it reported a net loss for the previous quarter. Required #2 What factors did the board of directors consider when it