list of accounts: Accounts Payable

Accounts Receivable

Accumulated Depreciation

Accumulated Depreciation-Buildings

Accumulated Depreciation-Equipment

Accumulated Other Comprehensive Loss

Allowance for Doubtful Accounts

Bad Debt Expense

Buildings

Cash

Cash Dividends

Common Dividends Payable

Common Stock

Common Stock Dividends Distributable

Cost of Goods Sold

Depreciation Expense

Dividends

Dividends Payable

Equipment

Gain on Sale of Stock

Income Summary

Income Tax Expense

Income Taxes Payable

Insurance Expense

Interest Expense

Interest Payable

Inventory

Land

Loss on Disposal of Plant Assets

No Entry

Notes Payable

Operating Expenses

Organization Expense

Other Operating Expenses

Paid-in Capital from Treasury Stock

Paid-in Capital in Excess of Par-Common Stock

Paid-in Capital in Excess of Par-Preferred Stock

Paid-in Capital in Excess of Stated Value-Common Stock

Patents

Preferred Dividends Payable

Preferred Stock

Prepaid Expenses

Prepaid Insurance

Professional Fees

Retained Earnings

Salaries and Wages Expense

Salaries and Wages Payable

Sales Revenue

Service Revenue

Stock Dividends

Supplies

Supplies Expense

Treasury Stock

Unearned Service Revenue

Utilities Expense

View Policies Current Attempt in Progress Sheridan Company has 6,500 shares of common stock outstanding. It declares a $2 per share cash dividend on November 1 to stockholders of record on December 1. The dividend is paid on December 31. Prepare the entries on the appropriate dates to record the declaration and payment of the cash dividend. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts