The following information pertains to Alpha Computing at the end of 2021: Assets $ 965,000 Liabilities $ 467,500 Net Income $ 227,500 Common Stock $ 310,000 Alpha Computing's Retained Earnings account had a zero balance at the beginning of 2021. What amount of dividends did the company declare in 2021

Simon, aged 10, is invited to a classmate's birthday party at an exclusive ski resort on march 15th. the day will include 4 hours of snowboarding, lunch and birthday cake. simon's mother checks a box on the invitation that says "yes, we will attend" and returns it to the classmate's address. unfortunately, they later don't attend the party when simon comes down with the flu. on march 17th, simon's mother receives an invoice in the mail from simon's classmate for $35 that says, "party no-show fee." can simon's classmate collect the fee?