Entries for Cash Dividends The declaration, record, and payment dates in connection with a cash dividend of $24,200 on a corporation's common stock are January 12, March 13, and April 12 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. Jan. 12 Cash Dividends Cash Dividends Payable BE Mar 13 No Entry Required No Entry Required Apr 12 Cash Dividends Payable I Cash