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1.  Let’s assume you own 40% of another company.  That other company has net income of $100,000 and pays out total dividends of $80,000.
 
What is our journal entry(ies)?
 
 
 
2.  So assume we own 10% of another company.  That company has net income of 80,000 ans makes dividend distributions of 50,000.
 
What is our journal entry(ies)?
 
 
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 ,Journal entry