Hemingway Corporation has 100,000 shares of common stock issued and outstanding. At the meeting of the board of directors on December 1, 2015, the board voted to declare a cash dividend of $5 per share to be paid on December 31, 2015, to shareholders of record as of December 16, 2015. Complete the necessary journal entry for the payment of the dividend by selecting the account names and dollar amounts from the drop-down menus