Question: Quantum Corp. has announced that it will be paying $ 0 . 1 0 for every share held to its shareholders. It has not paid

Quantum Corp. has announced that it will be paying $0.10 for every share held to its shareholders. It has not paid this out yet. Where will this be reported?
Expenses on an income statement
Equity on a balance sheet
Long-term liabilities on a balance sheet
Short-term liabilities on a balance sheet

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