Which of the Following Is the Journal Entry to Record

question 51

Multiple Choice

Which of the following is the journal entry to record the declaration of a stock dividend?

• A)Debit Common Stock Dividend Distributable (number of shares × par value common stock); credit Common Stock (same)
• B)Debit Common Stock Dividend Distributable (number of shares × market value common stock); credit Common Stock (same)
• C)Debit Retained Earnings (market value × number of shares); credit Common Stock Dividend Distributable (number of shares × par value); credit Paid-In Capital in Excess of Par Stock Dividend (market value - par value)× number of shares
• D)Debit Common Stock (number of shares × par value); credit Cash

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Definitions:

Shaping

A method of behavior training in which reinforcement is given for progressively closer approximations of the desired target behavior.

Behavior Modification

A therapeutic approach that seeks to change undesirable behaviors through the use of positive or negative reinforcement.

Counterconditioning

A behavior therapy technique that involves replacing an undesirable response to a stimulus with a more desirable one.

Higher-Order Conditioning

A process in classical conditioning by which a stimulus that's associated with a conditioned stimulus also becomes capable of eliciting a conditioned response.