can you explain how we calculate 182000 please? Orbit Services, Inc. pays...

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imageimagecan you explain how we calculate 182000 please?

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Orbit Services, Inc. pays $700,000 to acquire 30% ( 200,000 shares) of the voting stock of State Investments, Inc. on January 5, 2019. State Investments, Inc. declares and pays a cash dividend of $1.40 per share on June 14,2019 . What is the correct journal entry for the transaction on June 14,2019

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