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Fetzer Company declared a $0.30 per share cash dividend. The company has 180,000 shares authorized, 171,000 shares issued, and 7,200 shares in treasury stock. The

Fetzer Company declared a $0.30 per share cash dividend. The company has 180,000 shares authorized, 171,000 shares issued, and 7,200 shares in treasury stock. The journal entry to record the dividend declaration is

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