Entries for Cash Dividends The declaration, record, and payment dates in connection with a cash dividend of $38,800 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. Jan. 12 Cash Dividends Cash Dividends Payable Mar. 13 No Entry Required No Entry Required Apr. 12 Cash Dividends Payable Cash- 0 0