Entries for Cash Dwvidends The declaration, record, and payment dates in connection with a cash dividend of $59,800 on a corporation's common stock are July 9, August 31, and October 1 on 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, July 9 it blank Aug. 31 Oct. 1 00 00 00 00 00 00 88