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ES declares a $1 per share cash dividend on November 1 to to record the...

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ES declares a $1 per share cash dividend on November 1 to to record the declaration and payment of the cash has 80,000 shares of stock outstanding. It rs of record on Decem- ber I. The dividend is paid on December 31. Prepare the entries on the appropriate dates dividend. of 8%, $100 par value, cumulative pre adclared in 2015 or

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