Following are four separate dividend scenarios. a. On April 1, Meriter Corporation declared a cash dividend of $5 per share on its 76,800 outstanding shares of common stock ( $1 par). The dividend is payable on April 21 to stockholders of record on April 14 . Co. declared dividends of $60,000 to be paid to shareholders at the end of its fiscal year. the Mobile Co. shares were selling at $28 per share. d. Treck Corporation declared a common stock dividend of $108,000 on April 1. Treck Corporation announced to shareholders that 70% of the dividend amount was a return of capital. Required Record the entry(ies) for the declaration of dividends for each of the four separate scenarios