Diedre Corporation$\text{'}$s balance sheet as of December $31,2016,$ follows:

$($Click the icon to view the stockholders' equity section of the balance sheet.$)$

During $2017,$ Diedre Corporation had the following transactions

$($Click the icon to view the transactions.$)$

Read the requirements.

Mar $1.$ Declared a $$0\mathrm{.}60$ per share cash dividend on its common stock to be paid on March $30.$

Mar. $15$: Date of record for cash dividend declared on March $1.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Mar$.15,,,],[,,,],[,,,],[,$Hin,,$],[,$H$,,]]$