[لؤلؤة*]

خلاص خذي حله

فقره )A)

june 15
retained ernings(95000*1 95000
95000 dividends payable

july10
dividends payable 95000
95000 cash

dec 15

114000 retained ernings(95000*1.20
114000 dividends payable


فقره (b(

in the retained ernings stasements, dividends of 209000
will be deducted. in the balance sheet, dividends payable of 114000
will be reported as acurrent liability