Business, 22.05.2020 23:00 fili20

Frey & Felder (F&F) brands touch the lives of people around the world in 180 countries and territories. The F&F community consists of nearly 189,500 employees. In 2014, the company had 10 billion shares of common stock authorized, 4 billion shares issued, and 3 billion shares outstanding. Par value is $1 per share. F&F has been paying a dividend for over 120 years and 2014 marks the 58th consecutive year that the Company has increased its dividend.

Assume that F&F declared a dividend of $2.51 per share on October 1, 2014, to stockholders of record on October 15. F&F paid the dividend on October 20. Prepare journal entries as appropriate for each date.

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