Is dividends paid an equity account?

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Tags

1. #dividends
2. #directly
3. #stock
4. #retained
5. #earnings
6. #declared
7. #account
8. #declares
9. #corporations
10. #stockholders
11. #temporary
12. #corporation
13. #equity
14. #capital
15. #amount
16. #could
17. #debited
18. #debit