Phillips Rock and Mud is trying to determine the maximum amount of cash dividends it can pay this year. Assume its balance sheet is as follows: Assets Cash $ 410,000 Accounts receivable 806,000 Fixed assets 1,007,000 Total assets $ 2,223,000 Liabilities and Stockholders' Equity Accounts payable $ 542,000 Long term payable 307,000 Common stock (305,000 shares at $2 par) 610,000 Retained earnings 764,000 Total liabilities and stockholders' equity $ 2,223,000 a-1. From a legal perspective, what is the maximum amount of dividends per share the firm could pay? (Do not round intermediate calculations and round your answer to 2 decimal places.) a-2. Is this realistic? Yes No b. In terms of cash availability, what is the maximum amount of dividends per share the firm could pay? (Do not round intermediate calculations and round your answer to 2 decimal places.)