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Which of the following is not a prerequisite to paying a cash dividend? formal action by the board of directors vote by the shareholder's of the company sufficient cash sufficient retained earnings A fixed asset's estimated value at the time it is to be retired form service is called market value carrying value asset value residual value Which of the following is the appropriate general journal entry to record the payment of previously declared cash dividends? Cash Dividends Cash Dividends Payable Cash Dividends payable Cash Retained earnings Cash Paid-in capital Cash Dividends payable The term applied to the amount of cost to transfer to expense resulting from a decline in the value or utility of intangible assets, like a patent is called depletion depreciation amortization allocation The journal entry a company uses to record the payment on a note payable to the bank Would be debit Note Payable; credit Cash debit Cash; credit Note Payable debit Cash; credit Interest Payable debit Interest Payable; credit Cash Cash paid to purchase long-term investments would be reported in the statement of cash flows in the cash flows from financing activities section the cash flows from operating activities section a separate schedule the cash flows from investing activities