Common stock—$10 par value, 100,000 shares authorized, 60,000 shares issued and outstanding $600,000

Paid-in capital in excess of par value, common stock 80,000

Retained earnings 270,000

Total stockholders' equity $950,000

the question is Directors declared a $6 per share cash dividend on sept 5

I try to subtract common stock from retain earning but I keep getting the problem wrong I just want to know how to caluate the answer that's it

What is the question by the way?
Anyway, the entries would be:
Retained Earnings 360,000
Cash 360,000
Now retained earnings would be in deficit balance of 90,000. Please note that there are accounting standards or country regulations on the limit on the amount of dividends to be declared.