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Date Account Debit Credit Dec. Cash Dividends Payable 274,580 19. Cash 274,580 Dec. 19. Issued the certificates for the common stock dividend. Date Account Debit

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Date Account Debit Credit Dec. Cash Dividends Payable 274,580 19. Cash 274,580 Dec. 19. Issued the certificates for the common stock dividend. Date Account Debit Credit Dec. Stock Dividends Distributable 31. 78,200 Common Stock V 480,000 x

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