Gilligan corporation was established on february 15, year 1. gilligan is authorized to issue 500,000 shares of $6.00 par value common stock. as of december 30, year 1, gilligan's stockholders' equity accounts report the following balances: common stock, $6 par, 500,000 shares authorized 55,000 shares issued and outstanding $ 330,000 paid-in capital in excess of par - common 440,000 $ 770,000 retained earnings 1,400,000 total stockholders' equity $ 2,170,000 on december 31, year 1, gilligan decides to issue a 5% stock dividend. at the time of issue, the market price of the stock was $22 per share. how will the issuance of the stock dividend affect the financial statements?

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The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.

Entrepreneur is a person who organizes and operates a business or businesses, taking on greater than normal financial risks in order to do so.