Unlike a stock split, a stock dividend requires a formal journal entry in the financial accounting records because stock dividends

a. represent a transfer from Retained Earnings to Capital Stock.
b. increase the stockholders' equity in the issuing firm.
c. are payable on the date they are declared.
d. increase the relative book value of an individual's stock holdings.


A

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Costs such as salary of supervisors and other support personnel, which are accounted for as overhead costs, are called

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Fill in the blank(s) with the appropriate word(s).

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