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Assume Garrison Guitar Company declared a $0.28 per share cash dividend and that the company has 25,000 shares authorized, 19,000 shares issued and 12,000 shares of common stock outstanding. The general journal entry to record the dividend declaration is:
Franchisor
The parent company that develops a product or business process and sells the rights to franchisees.
Business Process
A series of steps performed by a group of stakeholders to achieve a concrete goal, typically involving defining, measuring, analyzing, improving, and controlling processes.
Business-Format Franchising
A type of franchising in which the franchisee adopts the franchisor’s entire method of operation.
Fast-Food Restaurants
Eateries that specialize in providing quick service, convenience, and food that is prepared and served quickly to customers.
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