West Company declar un dividendo en efectivo de $0.50 por accin. La empresa tiene 190.000...
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West Company declar un dividendo en efectivo de $0.50 por accin. La empresa tiene 190.000 acciones emitidas y 10.000 acciones en autocartera. El asiento de diario para registrar la declaracin de dividendos es:
Dbito de utilidades retenidas $90,000; crdito Dividendos Comunes por Pagar $90,000.
Dbito Dividendos Comunes por Pagar $95,000; crdito Efectivo $95,000.
Dbito de ganancias retenidas $95,000; crdito Dividendos Comunes por Pagar $95,000.
Dbito Dividendos Comunes por Pagar $90,000; crdito Efectivo $90,000.
Dbito de ganancias retenidas $5,000; abonar Dividendos Comunes por Pagar $5,000.
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