Fowler Co.'s balance sheet showed the following at December 31, 2018: Common stock, $10 par Paid-in capital -excess of par Retained earnings $105,000 52,500 21,000 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