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Question 3 [12 points] Prepare journal entries to record the following transactions for Barton Corporation: a) March 1: Declared a $140,000 cash dividend payable to common shareholders. b) April 17: Paid the cash dividend to common shareholders. c) December 31: Closed the Cash Dividends account. Enter the transaction letter as the explanation, and dates in the format dd/mmm (ie. 15/Jan). General Journal Account/Explanation Page GJS F Debit Credit Date + +