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.

Oct. $1$

Nov. $7$

Dec. $15$