At December 31, the unadjusted trial balance of H&R Tacks reports Dividend Declared of $0 and Dividends Payable of $0. A $200 dividend was declared on December 27, with payment in cash to occur three weeks later. Prepare the required journal entry. In separate T-accounts for each account, enter the unadjusted balances, post the journal entry, and report the adjusted balance.