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