What effect will the declaration of the dividend have on Garrison's financial statements? 
Definitions:
Outstanding Voting Shares
The total shares of a company that are held by shareholders and carry rights to vote on company matters.
De Facto Control
A situation where control over an entity is held through means other than formal share ownership.
Strategic Operating
Refers to the planned and tactical execution of a company's operational activities aligned with its overall strategic goals.
Business Operations
The activities and tasks companies engage in on a daily basis to increase value for the business and its stakeholders, encompassing production, sales, and administration.
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