Chapter 14

Distributing Dividends and Preparing a Work Sheet for a Merchandising Business

14-1 Journalize the declaration and payment of a dividend.

14-2 Begin a work sheet for a merchandising business.

14-3, 4 & 5 Plan work sheet adjustments for merchandise inventory, supplies, prepaid expenses, uncollectible accounts and
        depreciation.

14-6 Calculate federal income tax and plan the work sheet adjustment for federal income tax and complete a work sheet
        for a merchandising business.