A company’s statement of financial position showed these items. Bank (debit balance) $300\,000$ Ordinary share capital $1\,000\,000$ Share premium $200\,000$ Revaluation reserve $100\,000$ General reserve $100\,000$ Retained earnings $400\,000$ What is the highest total dividend that the directors may recommend?
- A$300\,000$
- B$400\,000$
- C$500\,000$
- D$700\,000$