Can someone explain how these numbers are found? TIA Hazelnut Company then paid the dividends on January $4,2026.$

Requirements

Journalize for Hazelnut Company the entry declaring the cash dividends on December $15,2025.$

Journalize for Hazelnut Company the entry paying the cash dividends on January $4,2026.$

Requirement $1.$ Journalize for Hazelnut Company the entry declaring the cash dividends on December $15,2025.($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

Requirement $2.$ Journalize for Hazelnut Company the entry paying the cash dividends on January $4,2026.($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$