Briof Exercise 15-12 Pearl Mining Company declared, on April 20, a dividend of 403,000 payable on June 1. Of this amount,136,000 is a return of capil Prepare the April 20 and June 1 entries for Pearl. (Credit account titles are automatically Indented when amount is entered. Do not Indent monually. If no entry Is required, slect "No Entry" for the account tlties and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 20 June 1