Describe each of the following types of dividends and include a summary of the accounting for each. Also, prepare journal entries for each as indicated below. You don't have specific numbers for the journal entries so write in a word of two that indicates the source of the amounts that are booked to each account. a) Cash – Describe the accounting for cash dividends and prepare journal entries for declaration, date of record, and payment of cash dividends. b) Property – Describe the accounting for property dividends and prepare journal entries for declaration and payment of cash dividends. c) Liquidating - Describe the accounting for liquidating dividends and prepare journal entries for declaration and payment of cash dividends.