3. On December 1 of the current year, Tuding Corporation owns 10,000 ordinary shares representing 10% of the shares outstanding of Loacan Corporation. During the same date Loacan declared P2 pers share dividends on ordinary shares to the shareholders of record on December 15 payable on December 31. Required: Prepare all the necessary entries at the: 1. Date of declaration 2. Date of record 3. Ex-dividend date 4. Date of Payment