How would this be journalized? what accounts get debited and what gets credited?

December 10 A cash dividend of $.23 per share was paid to all December 1, stockholders of record. The dividend was declared on November 15, and is payable today, December 10. The company currently has 50,000 shares of $5.00, par value common shares outstanding. Check Number: 30092. Invoice Number: DPAID (for dividend paid)