Fowler Co.'s balance sheet showed the following at December 31, 2018: $103,000 51,500 20,600 Common stock, $10 par Paid-in capital-excess of par Retained earnings A cash dividend is declared on December 31, 2018, and is payable on January 20, 2019, to shareholders of record on January 10 2019. Required: 1. Prepare all appropriate journal entries, assuming a cash dividend in the amount of $1.00 per share. 2. Prepare all appropriate journal entries, assuming a cash dividend in the amount of $5.00 per share. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare all appropriate journal entries, assuming a cash dividend in the amount of $1.00 per share. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet General Journal No Date Debit Credit December Retained earnings 10,300 2018 Cash dividends payable 10,300 2 January 10, 2019 No journal entry required 3 January 20, 2019 Cash dividends payable 10,300 Cash 10,300 Required 2>