AC 591 AC 591
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Plack Co. purchased 10,000 shares (2% ownership) of Ty Corp. on February 14, Year 1. Plack received a stock 
dividend of 2,000 shares on April 30, Year 1, when the market value per share was $35. Ty paid a cash dividend 
of $2 per share on December 15, Year 1. In its Year 1 income statement, what amount should Plack report as 
dividend income? 
On January 15, Year 1, Rico Co. declared its annual cash dividend on common stock for the year ended January 
31, Year 1. The dividend was paid on Februa...
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