2) On Dec. 1,2015, the board of directors of Merge Inc. declared a $4.00 per share cash dividend on 100,000 shares of $1 par value common stock. The dividend will be paid to stockholders' who own shares on Dec. 25, 2015. The dividend will be paid on Jan. 10, 2016. What journal entry, if any, is required on each of the following dates? a. Dec. 1,2015 b. Dec. 25, 2015 c. Jan. 10, 2016