please solve all of them.

A corporate board of directors declared a cash dividend for its common shares on May 1. The dividend will be issued on May 25 to investors who own the shares on May 15. The journal entry on May 25, if one is necessary, will involve a: Select one: . debit to Dividends Declared and credit to Dividends Payable O b. No journal entry is required O c. debit to Retained Earnings and credit to Cash d. debit to Dividends Payable and credit to Cash e, debit to Dividends Declared and credit to Stock Dividends Distributable f. debit to Stock Dividends Distributable and credit to Cash A company has equipment that originally cost $174,500. The equipment was purchased six years ago, at which time it had an estimated useful life of 10 years and a residual value of $16,500. The straight-line method of depreciation was selected. At the end of year 6, December 31, the equipment's accumulated depreciation was $94,800. The equipment was sold on June 1 of the current year for $76,500. Select the correct responses for the folloqing: 1. Was there a gain or loss on equipment sale? 2. Amount ($) of the gain or loss on sale: You are performing a reconstruction analysis for equipment transactions during the year. You are given the following beginning and ending balances for the current year. Feb. 1 Jan. 31 Equipment $136,500 $143,200 Accumulated depreciation 76,500 87,600 During the year, the company sold equipment with a cost of $23,100 and accumulated depreciation of $15,400 for $15,800 cash. It purchased equipment during the year. Using the reconstruction method, estimate the following. Record the dollar amounts to the nearest dollar with no commas or dollar signs (e.g. 5623); 1. How much did the company spend on equipment during the year 2. How much equipment depreciation expense was recorded for the year Which one of the following statements is correct? Select one: O a. If delivery trucks are purchased at different points of time, different methods of depreciation can be used O b. The depreciation rate used under the diminishing value method is constant over time Oc. The replacement of a delivery truck's tires is classified as a capital expenditure @d. When depreciation rates are revised, depreciation expenses recorded in previous years must be changed o e Again on equipment disposal is recognized when its book value is higher than its selling price