a$.$ On April $1,$ Meriter Corporation declared a cash dividend of $$5$ per share on its $102,400$ outstanding shares of common stock $($ $$1$

par$).$ The dividend is payable on April $21$ to stockholders of record on April $14.$

b$.$ Axe Co$.$ has issued and outstanding $3,200$ shares of $$100$ par, cumulative, $5\%$ preferred stock, and also $64,000$ shares of $$5$ par

common stock. Dividends are in arrears for the past year $($not including the current year$).$ On December $15,$ the board of directors of

Axe Co$.$ declared dividends of $$80,000$ to be paid to shareholders at the end of its fiscal year.

c$.$ Siri Corp. holds $3,200$ shares of Mobile Co$.$ common stock, purchased at the beginning of the year for $$30$ a share $($which is the

carrying value on February $1).$ On February $1,$ Siri Corp. declared a property dividend of $1,440$ shares of Mobile Co$.$ common stock

when the Mobile Co$.$ shares were selling at $$28$ per share.

d$.$ Treck Corporation declared a common stock dividend of $$144,000$ on April $1.$ Treck Corporation announced to shareholders that $70\%$

of the dividend amount was a return of capital.

Required

Record the entry$($ies$)$ for the declaration of dividends for each of the four separate scenarios.