3.13 On January 1, 19A, Corporation C declares a scrip dividend of $100,000 payable on May 1 to stock holders of record on April 1. The scrip pays interest at a 10% annual rate. Prepare entries for these three dates. 3.14 Corporation D declares a dividend of $80,000, of which $20,000 is considered to be a liquidating dividend. Prepare the necessary journal entry