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The entry to record the declaration and the entry to record the payment of a cash dividend would include all the following except:
U.S. Cars
Vehicles manufactured by companies based in the United States, reflecting the nation's automotive industry characteristics.
Japanese Tourists
Visitors from Japan who travel to other countries for leisure, business, or other purposes.
Flexible Exchange Rates
A system where the value of a country's currency is allowed to fluctuate according to the foreign exchange market without direct intervention by the country's government.
U.S. Dollar
The official currency of the United States, widely used as a standard of exchange in international markets and as a reserve currency worldwide.
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