Fetzer Company declared a $0.45 per share cash dividend. The company has 440,000 shares authorized, 418,000 shares issued, and 17,600 shares in treasury stock. The journal entry to record the payment of the dividend is:

Given that,

Shares authorized = 440,000

Shares issued = 418,000

Shares in treasury stock = 17,600

Shares outstanding:

= Shares issued - Shares in treasury stock

= 418,000 - 17,600

= 400,600

Dividend issued:

= Dividend per share × Shares outstanding

= $0.45 per share × 400,600

= $180,270

Hence, the journal entry is as follows:

Common Dividends Payable A/c Dr. $180,180

           To cash A/c  $180,180

(To record the payment of the dividend)

the most important factor in the

work process or industry is to retain the interest of the employee. and to

retain them, their salary or profit must be adjusted to the best value. unless

the employee does not do his job properly, employees must receive bonuses or

benefits to ensure them to stay in the company. it will actually make them stay

longer, make them feel important and reduce costs for hiring new employees.

explanation:

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