On january 2, year 3, lake mining co.’s board of directors declared a cash dividend of $400,000 to shareholders of record on january 18, year 3, payable on february 10, year 3. the dividend is permissible under law in lake’s state of incorporation. selected data from lake’s december 31, year 2 balance sheet are as follows: accumulated depletion $100,000 capital stock 500,000 additional paid-in capital 150,000 retained earnings 300,000 the $400,000 dividend includes a liquidating dividend of

a) $0
b) $100,000
c) $150,000
d) $300,000

An attorney came to work on a saturday. when he signed in, he was advised by the morning security guard employed by the building management that he must be out of the building by 5 p.m., when it closes. however, he stayed past 5 p.m. to complete a brief that had to be filed on monday morning. at 5: 15 p.m., the afternoon security guard set the locks on all the doors of the building and left. because she was in a hurry, she did not check the sign-in sheet to make sure that everyone had signed out, contrary to mandatory procedures. when the attorney tried to exit 15 minutes later, he discovered that the doors were all locked and could not be opened from the inside. he used his cell phone to call for , and a supervisor from the building arrived and let him out shortly thereafter. if the attorney sues the building management for false imprisonment, is he likely to win?