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Hutter Corporation declar un dividendo en efectivo de $0.50 por accin sobre sus acciones ordinarias. La empresa tiene 35.000 acciones autorizadas, 18.000 acciones emitidas y

Hutter Corporation declar un dividendo en efectivo de $0.50 por accin sobre sus acciones ordinarias. La empresa tiene 35.000 acciones autorizadas, 18.000 acciones emitidas y 14.000 acciones ordinarias en circulacin. El asiento de diario para registrar la declaracin de dividendos es:

Dbito de ganancias retenidas $7,000; abonar Dividendos Comunes por Pagar $7,000.

Dbito de ganancias retenidas $9,000; abonar Dividendos Comunes por Pagar $9,000.

Dbito Dividendos Comunes por Pagar $9,000; crdito Efectivo $9,000.

Dbito de utilidades retenidas $17,500; crdito Dividendos Comunes por Pagar $17,500.

Dbito Dividendos Comunes por Pagar $7,000; crdito Efectivo $7,000.

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