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On April 1, a company declared a cash dividend of $0.13 per common share to the shareholders of record on April 15. The cash dividend

On April 1, a company declared a cash dividend of $0.13 per common share to the shareholders of record on April

15. The cash dividend will be paid on April 30. This company has 313,000 shares authorized and 39,000 shares outstanding.

Prepare the journal entries required on April 1, April 15, and April 30.

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