Following is a recent Giga Tech. press release: REDMOND, Wash.-Nov. 29, 2017- Giga Tech. on Wednesday announced that its board of directors declared a quarterly dividend of $0.18 per share. The dividend is payable March 8, 2018, to shareholders of record on Feb. 15, 2018. The ex-dividend date will be Feb. 14, 2018. Prepare the journal entries Giga Tech, used to record the declaration and payment of the cash dividend for its 8,600 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).) View transaction list Journal entry worksheet < 1 2 3 Record the journal entry on the declaration date. Note: Enter debits before credits. Event 1 General Journal Debit Credit View general journal Record entry Clear entry