Quebec Corporation, a calendar-year company, had sufficient retained earnings in 2012 as a basis for dividends, but was temporarily short of cash. Quebec declared a dividend ofP100,000 on April 1, 2012, and issued promissory rotes to its shareholders in lieu of cash. The notes, which were dated April 1,2012, had a maturity date of March 31, 2013, and a 10% interest rate. How should Quebec account for the scrip dividend and related interest?*   a. Debit Retained Earnings for P110,000 on April, 2012. b. Debit Retained Earnings for P110,000 on March 31, 2013. c. Debit Retained Earnings for P100,000 on April 1, 2012 and debit Interest Expense for P10,000 on March 31, 2013. d. Debit Retained Earnings for P100,000 on April 1, 2012 and debit Interest Expense for P7,500 on December 31, 2012.

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Quebec Corporation, a calendar-year company, had sufficient retained earnings in 2012 as a basis for dividends, but was temporarily short of cash. Quebec declared a dividend ofP100,000 on April 1, 2012, and issued promissory rotes to its shareholders in lieu of cash. The notes, which were dated April 1,2012, had a maturity date of March 31, 2013, and a 10% interest rate. How should Quebec account for the scrip dividend and related interest?*
 
a. Debit Retained Earnings for P110,000 on April, 2012.
b. Debit Retained Earnings for P110,000 on March 31, 2013.
c. Debit Retained Earnings for P100,000 on April 1, 2012 and debit Interest Expense for P10,000 on March 31, 2013.
d. Debit Retained Earnings for P100,000 on April 1, 2012 and debit Interest Expense for P7,500 on December 31, 2012.
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