In 2022 Hill made a total distribution of $10,000. This amount was paid to the 4 shareholders in accordance with their ownership % of 40&, 40% 10% and 10% If the corportation had not made this distribution the end of the year cash account would be higher. Which of the following end of the year items on balance sheet would also be higher if the corporation had not made a distibution in 2022?
a. notes payable short term
b. retained earnings
c notes payable long term
d. additional paid in capital
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