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Decrease in retained earnings follows the distribution of dividends. The types of dividends include [1] cash, [2] property, [3] scrip, [4] liquidating, and [5] stock. With...
Three basic transactions account for most of the changes that occur in shareholder’s equity: sale of stock to investors, recognition of periodic net income or loss...
If a company decides to pay a dividend in the form of its own shares, this is called a stock dividend. If this dividend is less...