Following is a recent BusinessSoftware Corp. press release: REDMOND, Wash.March 16, 2016 BusinessSoftware Corp. today announced that its board of directors have declared a quarterly dividend of $0.16 per share. The dividend will be payable on June 9, 2016, to shareholders of record on May 19, 2016. The ex-dividend date will be May 17, 2016 Prepare the journal entries BusinessSoftware Corp. used to record the declaration and payment of the cash dividend for its 9,300 million shares.

(If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)