easy · Financial Accounting stockholders-equity

A firm declares a $5,000 dividend on December 1, to be paid on December 20.

What is the effect on the accounting equation on the date of declaration?

  1. Cash decreases by $5,000 and Retained Earnings decrease by $5,000.
  2. Net income decreases by $5,000.
  3. Liabilities increase by $5,000 and Retained Earnings decrease by $5,000.
  4. Total assets and total equity both remain unchanged.

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