FM-30 WE Entries for cash dividends The declaration, record, and payment dates in connection with a cash dividend of $425,000 on a corporation's common stock are October 1, November 7, and December 15. Journalize the entries required on each date. 1 no entry is required, choose "No Entry Required and leave the amount boxes blank. If an amount box does not require an entry, leave it blank Account Date Debit Credit Oct. 1 Nov. 7 Dec. 15