The entry to record the declaration of a cash dividend consists of a debit to
Dividend Expense and a credit to Cash.
Retained Earnings and a credit to Common Stock Dividend Distributable.
Dividends Payable and a credit to Retained Earnings.
Retained Earnings and a credit to Dividends Payable.
A corporation reported a net income of $90,000 for its fiscal year and declared and paid cash dividends of $60,000. A stock dividend recorded at $30,000 was also distributed during the year. If the beginning balance of the Retained Earnings account was $140,000, the ending balance is
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