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7 Record the dividend declaration. 8 Record the receipt of dividend. 9 Record the 40% accrual of income as earned by equity investee. 10 Record
7 Record the dividend declaration. 8 Record the receipt of dividend. 9 Record the 40% accrual of income as earned by equity investee. 10 Record the amortization relating to acquisition of Kinman. 11 Record the recognized income deferred from 2020. 12 Record the deferred unrealized gross profit on intra-entity sale
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