Entries for cash dividends

The declaration, record, and payment dates in connection with a cash dividend of $$51,800$ 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.

July $9$

Aug. $31$

Oct. $1$