Use the Following Information for Questions

question 61

Multiple Choice

Use the following information for questions
On January 1, BearBack Corporation had 300,000 common shares issued.On April 10, the company declared a 10% stock dividend to be distributed on April 30.The market value of the shares was $7 on April 10 and $10 on April 30.
-The entry to record the transaction of April 30 would include a

• A)credit to Cash for $210,000.
• B)debit to Stock Dividends Distributable for $210,000.
• C)credit to Retained Earnings for $300,000.
• D)debit to Dividends Declared for $210,000.

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Definitions:

Microskills Hierarchy

A structured framework in counseling that outlines a progression of basic to advanced communication skills utilized in therapeutic interactions.

Therapeutic Alliance

The cooperative and working relationship between a therapist and a client, believed to be critical for effective therapy.

Humanistic Therapy

A therapeutic approach focusing on self-development, growth, and responsibilities, emphasizing an individual's capacity for self-healing.

Basic Listening Sequence

A structured methodology in counseling that involves understanding, interpreting, and responding to clients effectively.