EXERCISE #6.1 - BUGHAW CORPN GIVEN: ON JUNE 15, 2018, THE BOARD OF DIRECTORS OF BUGHAW CORPN DECLARED A P3 ORDINARY SHARE CASH DIVIDEND TO STOCKHOLDERS OF RECORD ON JUNE 30, 2018 PAYABLE ON JULY15, 2018. BUGHAW CORPN HAS 20,000 ORDINARY SHARES ISSUED AND OUTSTANDING. REQUIRED: DRAFT THE JOURNAL ENTRIES ON THE DATE OF DECLARATION AND ON THE DATE OF PAYMENT. BRIEFLY EXPLAIN THE JOURNAL ENTERIES. EXERCISE #6.2- GINTO CORPN GIVEN: ON DEC 1 2018, THE BOARD OF DIRECTOS OF GINTO CORPN DECLARED A P5 PER ORDINARY SHARE CASH DIVIDEND TO STOCKHOLDERS OF RECORD ON DEC 15, 2018 PAYABLE ON DEC 31, 2018. GINTO CORPN HAS 20,000 ORDINARY SHARES ISSUED. IT REACQUIRED 2,000 OF THESE ORDINARY SHARES IN THE MARKET AND HELD THEM IN TREASURY. REQUIRED: A- B- DETERMINE THE NUMBER OF ORDINARY SHARES OUTSTANDING DRAFT THE JOURNAL ENTRIES ON THE DATE OF DECLARATION AND ON DATE OF PAYMENT