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C is corrent because the legality of a dividend depends in part on whether it has been properly authorized (state laws differ on specific requirements). Thus, the auditor must determine that proper authorization exists, as both cash and stock dividends affect retained earnings.
A is incorrect because the write-down of an account receivable will not, in general, be recorded in retained earnings.
B is incorrect because only a memo entry is required for a stock split. Retained earnings would not be affected by a two-for-one stock split.
D is incorrect because gains from the disposition of treasury shares are recorded in paid-in capital accounts.