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The company's storage elevators were not damaged by the blaze. Mc Kim's IGA donated hot chocolate and Toler's and Platoline donated coffee and plastic cups.

Journal entry to record liquidating dividend

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As with other corporate transactions, it is up to the accounting department to make the related journal entries.

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On this post I am going to give some case examples with Journal/entries needed for each.: On June 1, A Company declares a property dividend to be paid from its portfolio of 5,000 shares of B Company stock.When a corporation makes a profit, a portion of that profit is typically set aside to be used as a payout to the company's stockholders.Paying out dividends to stockholders is a normal part of the business process for many corporations.A company is generally considered to have significant influence, but not control, when it owns 20% – 50% of the voting interest in the unconsolidated subsidiary.The company does not actually record the subsidiary's assets and liabilities on its balance sheet.A type of payment made by a corporation to its shareholders during its partial or full liquidation.