The declaration of the dividend

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Prepare Journal Entries for:a. The declaration of the dividendb. The payment of the dividendStarry Cellars Inc. has 125,000 common shares outstanding on January 1, 2018. On May 27, 2018, the board of directors declared a semi-annual cash dividend of $1.25 per share. The dividends were be paid June 28, 2018 to shareholders on record on June 8, 2018.

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