1. A company had total assets of $1,760,000, total cash flows of $1,320,000, and cash flows from operations of $205,000. This implies its cash flow on total assets ratio is equal to _____?

2. Everrine Corporation owns 3,000 shares of JRW Corporation. JRW Corporation has 25,000 shares of stock outstanding. JRW paid $4 per share in cash dividends to its stockholders. What is the entry to record the receipt of these dividends?