What entries are made (if any) at the declaration date, date of record, and date of payment

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What entries are made (if any) at the declaration date, date of record, and date of payment for cash dividends?
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Cornerstones of Financial and Managerial Accounting

ISBN: 978-1111879044

2nd edition

Authors: Rich, Jeff Jones, Dan Heitger, Maryanne Mowen, Don Hansen

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