3. On November 12th, Nutritious Pet Food Company's board of directors declares a cash dividend of $1.00 per common share, for shareholders of record on December 1st. On November 12th, the company has 12,000 shares outstanding but 2,000 shares are held as treasury shares. The company pays the dividend on December 14. Using a tabular summary, record the declaration, the date of record and the payment of the dividend. Remember to include a date on each transaction