## Answers

**Solution:-**

Date | Account Titles and Explanation | Debit | Credit |

Aug 1 | Retained Earnings | 2,000,000 | |

Dividends Payable | 2,000,000 | ||

Aug 15 | No Entry | ||

Sep 09 | Dividends Payable | 2,000,000 | |

Retained Earnings | 2,000,000 |

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