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La junta directiva de una compaa vota para declarar un dividendo en efectivo de $1.00 por accin sobre sus 12,000 acciones ordinarias en circulacin. El

La junta directiva de una compaa vota para declarar un dividendo en efectivo de $1.00 por accin sobre sus 12,000 acciones ordinarias en circulacin. El asiento de diario para registrar el pago del dividendo en efectivo es:

Opcin multiple

  • Dbito de Gastos de Dividendos $12,000; crdito Efectivo $12,000.

  • Dbito de Gastos de Dividendos $12,000; crdito Dividendo Comn por Pagar $12,000.

  • Dbito Dividendo Comn por Pagar $12,000; crdito Efectivo $12,000.

  • Dbito de ganancias retenidas $12,000; crdito Dividendo Comn por Pagar $12,000.

  • Dbito Dividendo Comn por Pagar $12,000; crdito Ganancias retenidas $12,000.

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