Is Dividends Declared considered an asset, liability, or stockholders' equity account? Is it a permanent or temporary

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Is Dividends Declared considered an asset, liability, or stockholders' equity account? Is it a permanent or temporary account? Does it normally have a debit or credit balance?
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Related Book For  answer-question

Fundamentals of Financial Accounting

ISBN: 978-0078025372

4th edition

Authors: Fred Phillips, Robert Libby, Patricia Libby

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