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Which of the following is the appropriate entry to journalize the declaration of cash dividends? a . Paid - in Capital Cash Dividends Payable b

Which of the following is the appropriate entry to journalize the declaration of cash dividends?
a. Paid-in Capital Cash Dividends Payable
b. Cash Dividends Cash Dividends Payable
c. Cash Dividends Payable Cash
d. Retained Earmings Cash
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