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A transfer from retained earnings to common shares in a share dividend transaction should be reported in the statement of cash flows as
Target Cost
The maximum amount that can be spent on a product while still earning the required profit margin, based on market-driven pricing.
Desired Return
The target profit or return on investment that a company or investor aims to achieve.
Investment
Allocation of resources, typically money, in order to generate income or profit over time.
Selling Price
The amount of money a buyer pays to purchase a product or service from a seller.
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