What effect will the declaration of the dividend have on Garrison's financial statements? 
Definitions:
Variance
A statistical measure of the dispersion of a set of data points in a data distribution, showing how each data point differs from the mean.
Variance
A measurement of the spread between numbers in a data set, indicating how much the numbers differ from the mean.
Standard Deviation
A metric that quantifies how spread out data points are from the mean, showing the degree of variation or dispersion within a dataset.
Negative
In the context of numbers, denotes values less than zero; in the context of feedback or results, indicates adverse outcomes or deficit.
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