Entries for cash dividends Inatructlons Chart of Accounts Journal Instructions The declaration, record, and payment dates in connection with a cash diidend i s 130.00 on coporation' commonsud ae.anuar-?March is Ari 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 tities