Brief Exercise 11-5 Pronghorn Corp has 8,300 shares or common stock outstanc ng. It declares s3 per share cash dividend on Novemoer 1 to sockholders of record on December 1. The diidend is pald on December 31. Freparr the entris an the appropriate dates to recerd the drdaraton and payment af the cash dividend. (Credit account titles are automaticalty Indented when amount is entered. Do not Indent manualy. Record fournal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Tities and Explanation Deblt Credit Click if you would like to Show Work for this question: pen Show Wors Brief Exercise 11-8 Concord Corporation has these accounts at December 31: Common Stock,10 par, 6, 200 shares issued, S62,000; Paid-in Capital In Excess of Par Value S19,7OD; Retained Earnings44,700; and Treasury Stock, 570 shares, s 12,540 Prepare the stockholders equity section of the balance sheet. Concord Corporation Balance Sheet (Partial) December 31