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4. A company declared a $0.50 per share cash dividend. The company has 20,000 shares authorized 9,000 shares issued, and 8,000 shares of common stock

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4. A company declared a $0.50 per share cash dividend. The company has 20,000 shares authorized 9,000 shares issued, and 8,000 shares of common stock outstanding. The journal entry to record the dividend declaration is

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