The Journal Entry to Record the Issuance of a Stock

question 37

Multiple Choice

The journal entry to record the issuance of a stock dividend is to:

• A) debit Common Stock Dividend Distributable; credit Common Stock.
• B) debit Common Stock Dividends Distributable; credit Dividends Payable.
• C) debit Retained Earnings; credit Common Stock Dividends Distributable; credit Paid-in Capital in Excess of Par Value-Cash Dividend.
• D) debit Common Stock Dividend Distributable; credit Cash.

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Definitions:

Pupils

The central, black circular openings in the iris of the eye, which regulate the amount of light that enters.

Dilated Pupils

The condition of having enlarged pupils, which can occur in response to low light conditions or indicate certain medical conditions.

Open-Angle Glaucoma

A common form of glaucoma characterized by a gradual increase in the intraocular pressure that can lead to optic nerve damage and loss of vision, usually with open anterior chamber angles.

Peripheral Vision

The ability to see objects outside the direct line of vision, encompassing the edges of the field of view.