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On November 24th, B & B Corporation declared a $0.40 per share cash dividend. The dividend will be payable on December 12th to the stockholders of record as of December 5th. B&B Corporation has 25,500 shares of $1 par value common stock outstanding on November 24th. On December 12th, B& B had 30,000 shares of $1 par value common stock outstanding. Prepare the journal entries on the declaration and payment dates.
Triplet
A term used in quantum mechanics and spectroscopy to describe a system or state with three closely related energy levels, or a spin state of a molecule in which two unpaired electrons have parallel spins.
Test-Statistic
A value calculated from sample data during a hypothesis test that is used to determine whether to reject the null hypothesis.
Two-Tail Test
A statistical test that determines the significance of a parameter by considering both ends (tails) of the distribution to test for extreme values.
Null Hypothesis
A hypothesis used in statistics that proposes no statistical significance exists in a set of given observations.
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