Assume that a parent Corporation had appropriately accounted for the December 31, 2020, business combination with its 80% owned subsidiary and that subsidiary had a net income of $80,000 for the year ended December 31, 2021, Assume further that on December 20, 2021, subsidiarys board of directors declared a cash dividend of $0.60 a share on the 50,000 outstanding shares of common stock owned by Parent. subsidiarys journal entry to record the payment of dividends to parent is:

a. Intercompany Dividends Payable debit $30,000 and cash credit $30,000.

b. Dividends Declared debit $ 30,000 and Intercompany Dividends Payable credit $30,000.

c. Intercompany Dividends Payable debit $24,000 and cash credit $24,000.

d. Dividends Declared debit $ 24,000 and Intercompany Dividends Payable credit $24,000.

If a partner who retires from a limited liability partnership receives an amount of cash less than the partner's capital account balance:

a. Negative goodwill should be recognized by the partnership

b. Bonuses should be allocated to the continuing partners

c. Identifiable net assets of the partnership should be written down

d. Bonuses should be recognized to the retiring partner.

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