Calculating and Recording Cash Dividends On May 23, 2019, Regan's Board of Directors declared a quarterly cash dividend of $1.16 per share of common stock payable on june 17,2019, to shareholders of record at the close of business on june 3,2019. Assume that there were 1570 million shares outstanding during this time period. Use the financial statement effects template to record the transactions for the following dates: a. May 23, 2019 b. june 3,2019 c.june 17, 2019 Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account categoty that is not used for a given transiction. Note: Indicate a decrease in an account category by including a negative sign with the amount. Note: For each account category, Indicate the approprlate account name. Enter 'N/A" for any account category that is riat used for a given transaction Note: Indicate a decrease in an account category by including a negative sign with the arnount. Income Statement