14) Brown Company has 100,000 shares of $5 par value common stock outstanding. During the...

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14) Brown Company has 100,000 shares of $5 par value common stock outstanding. During the year, Brown declared an 8% stock dividend when the market price of the stock was $12 per share. Six months later, Brown declared a $.20 per share cash dividend. As a result of the dividends declared during the year, retained earnings decreased by

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