Hutter Corporation declared a $0.50 per share cash dividend on its common shares. The company has 45,000 shares authorized, 24,000 shares issued, and 18,000 shares of common stock outstanding. The journal entry to record the dividend declaration is:

Multiple Choice

Debit Retained Earnings $9,000; credit Common Dividends Payable $9,000.

Debit Retained Earnings $22,500; credit Common Dividends Payable $22,500.

Debit Common Dividends Payable $9,000; credit Cash $9,000.

Debit Common Dividends Payable $12,000; credit Cash $12,000.

Debit Retained Earnings $12,000; credit Common Dividends Payable $12,000.

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a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

answer; customers within the organization