8. On March 1, Hagino Corporation declared a $1.00 per share cash dividend on its common stock (14,000 shares) for stockholders on record as of March 15. Hagino paid the dividend on March 31. Journalize the entries declaring the cash dividend and paying the dividend. (Record debits first, then credits. Select the explanation on the last line of the jourmal entry table.) Journalize the entry declaring the cash dividend. Date Accounts and Explanation Debit Credit L Mar.1 Jounalize the entry paying the dividend. Date Accounts and Explanation Debit Credit Mar. 31 sic Choose from any list or enter any number in the input fields and then continue to the next