Cyprus Corporation issued 12,000 shares of common stock. At the beginning of the year, Cyprus held 5,000 shares of treasury stock, but it reissued 1,000 of those shares in October. On December 1, 2013, Cyprus's board of directors declares a cash dividend of $0.95 per share payable on December 20, 2013, to stockholders of record on December 15, 2013. What is the journal entry for the date of declaration, date of record, and date of payment?