Divine Apparel has 3,800 shares of common stock outstanding. On October 1, the company declares a $0.25 per share dividend to stockholders of record on October 15. The dividend is paid on October 31. Record all transactions on the appropriate dates for cash dividends. Record the declaration of cash dividends. Record the entry on date of record. Record the declaration of cash dividends. Record the entry on date of record. Record the payment of cash dividends