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A Firm Declares a Property Dividend to Its Shareholders

Question 140

Multiple Choice

A firm declares a property dividend to its shareholders.The assets to be distributed in the dividend have a combined book value of $40,000 and combined market value of $60,000.Before taxes,the net change in retained earnings as a result of this nonreciprocal transfer is:


A) $40,000
B) $60,000
C) $20,000
D) $0

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