Cash Dividends and Income Taxes

During the year ended December 31, 20-2, Bebeto Company completed the following selected transactions:

Apr. 15	Estimated that its 20-2 income tax will be $27,640. Based on this estimate, it will make four quarterly payments of $6,910 each on April 15, June 15, September 15, and December 15. Made the first payment.
25	Declared a semiannual dividend of $0.35 per share on common stock to shareholders of record on May 10, payable May 20. Currently, 89,000 shares of $1 par common stock are outstanding.
May 20	Paid the cash dividends.
June 15	Made estimated tax payment of $6,910.
Sept. 15	Made estimated tax payment of $6,910.
Oct. 25	Declared semiannual dividend of $0.35 per share on common stock to shareholders of record on November 10, payable on November 20.
Nov. 20	Paid the cash dividends.
Dec. 15	Made estimated tax payment of $6,910.
31	Bebeto's actual 20-2 income tax is $32,310. This amount will be paid by March 15, 20-3. Made adjustment for the additional amount owed.
31	Net income for 20-2 was $109,400. Closed the income summary account.
31	Closed the cash dividends account.

Required:

Prepare journal entries for the transactions.

Page: 1

	DATE	ACCOUNT TITLE	DOC. NO.	POST. REF.	DEBIT	CREDIT
1	20-2 Apr. 15				fill in the blank 2	fill in the blank 3	1
2					fill in the blank 5	fill in the blank 6	2
3							3
4	Apr. 25				fill in the blank 8	fill in the blank 9	4
5					fill in the blank 11	fill in the blank 12	5
6							6
7	May 20				fill in the blank 14	fill in the blank 15	7
8					fill in the blank 17	fill in the blank 18	8
9							9
10	June 15				fill in the blank 20	fill in the blank 21	10
11					fill in the blank 23	fill in the blank 24	11
12							12
13	Sept. 15				fill in the blank 26	fill in the blank 27	13
14					fill in the blank 29	fill in the blank 30	14
15							15
16	Oct. 25				fill in the blank 32	fill in the blank 33	16
17					fill in the blank 35	fill in the blank 36	17
18							18
19	Nov. 20				fill in the blank 38	fill in the blank 39	19
20					fill in the blank 41	fill in the blank 42	20
21							21
22	Dec. 15				fill in the blank 44	fill in the blank 45	22
23					fill in the blank 47	fill in the blank 48	23
24							24
25	Dec. 31				fill in the blank 50	fill in the blank 51	25
26					fill in the blank 53	fill in the blank 54	26
27							27
28	Dec. 31				fill in the blank 56	fill in the blank 57	28
29					fill in the blank 59	fill in the blank 60	29
30							30
31	Dec. 31				fill in the blank 62	fill in the blank 63	31
32					fill in the blank 65	fill in the blank 66	32
33							33