July 15 declared a cash dividend payable to common stockholders of $160,000. aug. 15 date of record is august 15 for the cash dividend declared on july 15. aug. 31 paid the dividend declared on july 15.
prepare journal entries to record the above transactions for emerson corporation

Kevin and jenny, who are both working full-time, have three children all under the age of ten. the two youngest children, who are three and five years old, attended eastside pre-school for a total cost of $3,000. ervin, who is nine, attended big kid daycare after school at a cost of $2,000. jenny has earned income of $15,000 and kevin earns $14,000. what amount of childcare expenses should be used to determine the child and dependent care credit?