What accounts, if any, are involved in the journal entries to record the events associated with each

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What accounts, if any, are involved in the journal entries to record the events associated with each of the following dates associated with cash dividends?
a. Declaration date
b. Date of record
c. Payment date
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Financial Accounting

ISBN: 978-0134436111

4th edition

Authors: Robert Kemp, Jeffrey Waybright

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