At the date of declaration of a small common stock dividend, the entry should not include

At the date of declaration of a small common stock dividend, the entry should not include



a. a credit to Common Stock Dividend Payable.
b. a credit to Paid-in Capital in Excess of Par.
c. a debit to Retained Earnings.
d. All of these are acceptable.


Answer: a credit to Common Stock Dividend Payable


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