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ETAs Board of Directors declared to distribute 15 SR per share as cash dividends on October 26, 2016. ETA has 12,000,000 common shares outstanding. The

ETAs Board of Directors declared to distribute 15 SR per share as cash dividends on October 26, 2016. ETA has 12,000,000 common shares outstanding. The dividend will be paid on November 27,2016 to stockholders of record on November 1st. - What are the required entries for this transaction.

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