USA What are the differences between Dividends (by nature an Asset account) and Revenue (By nature a Liability account)


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I know that dividends are profit and the difference between how much I paid
$15 for a TV
and how much I sold the TV ( product) for $20.
Dividend of $5.
Right?

Now
How a Revenue (liability) is different from a Dividend (asset) ?

Thank you!
 
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