Current Attempt in Progress Oriole Corporation has 74,000 shares of common stock outstanding. It declares a $2 per share cash dividend on November 1 to stockholders of record on December 1 . The dividend is paid on December 31 . Prepare the entries on the appropriate dates to record the declaration and payment of the cash dividend. (Recond journol entries in the order presented in the problem. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry required, select "No Entry" for the account titles and enter O for the amounts.)