Calculating Maximum dividend per stock

"a) What is the maximum dividend per share that the firm can pay? (Assume that legal capital includes all paid-in-capital.) b) If the firm has $160,000 in cash, what is the largest per-share dividend it can pay without borrowing? c) Indicate the accounts and changes, if any, that will result if the firm pays the dividends indicated in parts a and b. d) Indicate the effects of $80,000 cash dividend on stockholders’ equity. "