Entries for cash dividends The declaration, record, and payment dates in connection with a cash dividend of $40,600 on a corporation's common stock are July 9, August 31, and October 1. Journalize the entries required on each date. If no entry is required, select "No Entry Required" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank, Date July 9 Aug. 31 Oct. 1 Account Debit Credit