ABC company owns shares of Amazon common stock. At December 31, 2019, the stocks were carried in ABC accounting records at their cost of $500,000, which equals their fair value. On August 21, 2020, ABC declared a property dividend whereby the Amazon common stocks are to be distributed on Nov 23, 2020. On At the time of declaration, the fair value of the Amazon common stock is $450,000. Prepare all journal entries necessary for the dividend. i i f. T., BI