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can someone explain these answers? i don't understand how the professor got them. Topper Corporation has 115,000 shares of $1 par value common stock outstanding.

can someone explain these answers? i don't understand how the professor got them.
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Topper Corporation has 115,000 shares of $1 par value common stock outstanding. When Topper declares a 20,000 common shares dividend and the market price is $10.35, what will they record? When Topper "PAYS" the dividend, what will thou ramard

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