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Which of the following is the appropriate general journal entry to record the declaration of cash dividends? a . Paid - In Capital Cash Dividends

Which of the following is the appropriate general journal entry to record the declaration of cash dividends?
a.
Paid-In Capital
Cash Dividends Payable
b.
Retained Earnings
Cash
c.
Cash Dividends
Cash Dividends Payable
d.
Cash Dividends Payable
Cash
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