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Chapters 11, 12 and 13 July 15 Declared a cash dividend payable to conmon stockholders of $178,000 Aug. 15 Date of record is August 15 for the cash dividend declared on July 15 Aug. 31 Paid the dividend declared on July 15. Prepere journal entries to record the above transactions for Emerson Corporation (f no entry ls required for a transaction/event, select "No journal entry required In the first account field.) 027 View transaction list ok Journal entry worksheet Record the declaration of a cash dividend payable to common stockholders Note: Enter debits before credts Jul 15 Record the date of record for the cash dividend. Note: Enter debits before credits. General Journal Aug 15 Record the payment of cash dividend Note: Enter debits before credits Daie Date Credit Aug 31 Record entry Clear entry View general journal