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These account balances at December 31 relate to SportsTime Inc.: If the board of directors declare a dividend of $29,000 on December 31 , how

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These account balances at December 31 relate to SportsTime Inc.: If the board of directors declare a dividend of $29,000 on December 31 , how much of this total would the common shareholders receive? No other dividends have been declared during the year

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