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Tax return project for a corporation my company company x

A question about a particular item on a balance sheet. I am doing a tax return project for a corporation. my company (company x) received a $4500 dividend from another corporation (company y). how do i report this on the balance sheet? I feel like it has to be considered an asset, but I don't know what type of asset it is.

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Accounting Basics: Tax return project for a corporation my company company x

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