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 $0.15 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 8,300 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).)

Record the journal entry on the declaration date.

Record the journal entry on the date of record.

Record the journal entry on the payment date.