eBook Show Me How Calculator Entries for cash dividends Chart of Accounts Journal Instructions The declaration, record, and payment dates in connection with a cash dividend of $135,000 on a corporation's common stock are January 12, March 13, and April 12 Journalize the entries required on each date. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles Previous Check My Work