Entries for Cash Dividends The declaration, record, and payment dates in connection with a cash dividend of $97,000 on a corporation's common stock are October 1, November 7, and December 15. Journalize the entries required on each date. If no entry is required, choose "No Entry Required" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. Oct. 1 Cash Dividends- Cash Dividends Payable Nov. 7 No Entry Required No Entry Required Dec. 15 Cash Dividends. Pavable Cash- B Check My Work Are the dividends being paid on the same date that they are declared? Who would receive the dividends? What will the stockholders receive from the corporation?