Key Corp has a October 31 year end.On October 2,2011,the board of directors decided a cash dividend of $1.50 per common share,payable on November 24,2012.The date of record for this dividend is November 17,and the ex-dividend date is November 15,2012.Additional information relating to the shares follows:
Requirements:
a.Determine the dollar amount of dividends to be paid as a result of the dividend declaration on October 2,2011.
b.Record all the journal entries related to this dividend in 2011 and 2012.
Definitions:
Relaxation Training
A treatment procedure that teaches clients to relax at will so they can calm themselves in stressful situations.
Fear Hierarchy
A list of objects or situations that frighten a person, starting with those that are slightly feared and ending with those that are feared greatly; used in systematic desensitization.
Anxiety
A feeling of worry, nervousness, or unease about something with an uncertain outcome.
DSM-5
The fifth edition of the Diagnostic and Statistical Manual of Mental Disorders, a comprehensive classification of mental disorders published by the American Psychiatric Association.
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