At Walmart, a $0.51 per share cash dividend was declared by the board of directors for it common stock. On 12/31, the date of declaration, there were 78,000 shares authorized, 68,000 shares issued, and 8,000 Treasury shares. On the date of the dividend declaration, what amount will Walmart record into their dividend account? Fill in the blank with your calculated number. DO NOT include commas, $ signs, period, decimal points, etc., just enter the raw number. Webcourses will add commas to your answer automatically. For example, if you calculated the answer to be $24,123, you would only input: 24123 On October 1st, Safe Touch Security Systems has a beginning balance of $0.00 in their deferred revenue account before they receive an advance of $12,000 from a client to provide security monitoring services to the client over the next 5 months. What is the new ending balance in Safe Touch Security's deferred revenue account on December 31st after the required adjusting entry is entered to recognize the amount of revenue earned? Fill in the blank with your calculated number. DO NOT include commas, $ signs, period, decimal points, etc., just enter the raw number. Webcourses will add commas to your answer automatically. For example, if you calculated the answer to be $24,123, you would only input: 24123