Complete the following schedule for each case. Assume that the shareholders have a sufficient basis in the stock investment. All distributions are made at year-end (December 31) except for part (e). For part (e) assume the $130,000 distribution is made on June 30. The corporation uses the calendar year for tax purposes. Accumulated E & P Current E & P Cash Dividend Return of Beginning of Year Distributions Income Capital a. ($200,000) $70,000 $130,000 $ $b. 150,000 (120,000) 210,000 $ $c. 90,000 70,000 150,000 $ $d. 120,000 (60,000) 130,000 $ $e. $120,000 ($60,000) $130,000* $ $* The distribution of $130,000 is made on June 30 and the corporation uses the calendar year for tax purposes.