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On January 1, 2014, a company issues 10,000 share of common stock for dollar 15 per share (cash). The stock has a par value of dollar 1 per share. Record the applicable journal entry on January 1, 2014. Date 1/1/2014 Accounts Debit Credit Name and then describe the three step process for paying cash dividends. Date of record Date of payment Date of A company has 450,000 shares of common stock outstanding. On November 15, 2014, the company's board of directors declares a dollar 2 per share cash dividend. The date of record is December 15, 2014 and the date of payment is December 31, 2014. Record the applicable journal entries (if needed) on November 15th, December 15 h, and December 31st. Date 11/15/2014 12/15/2014 12/31/2014 Accounts Debit Credit