Question: If a corporation declares a $ 1 0 0 , 0 0 0 cash dividend, the account to be debited on the date of declaration

If a corporation declares a $100,000 cash dividend, the account to be debited on the date of declaration is:
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Part 1
A.
Dividends Payable.
B.
Common Stock.
C.
Paidminusin
Capital in Excess of Par.
D.
Retained Earnings or Dividends.

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