Concord Mining Company declared, on April $20,$ a dividend of $$429,000$ payable on June $1.$ Of this amount, $$129,000$ is a return of capital.

Prepare the April $20$ and June $1$ entries for Concord. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

Apr. $20$

June $1$