Hungler Corporation produces chocolate bars and snacks under the brand names Blast and Soothe. A press release contained the following information: March 5-Hungler Corporation today announced that its Board of Directors has declared a special "one-time" cash dividend of $110 per share on its 97,000 outstanding common shares. The dividend will be paid on April 29 to shareholders of record at the close of business on March 26. The Company's fiscal year will end April 30. Required: 1. Prepare any journal entries that Hungler Corporation should make on the four dates mentioned in the press release. 2. What would the board of directors have considered before making the dividend decisions? Complete this question by entering your answers in the tabs below. Prepare any journal entries that Hungler Corporation should make on the four dates mentioned in the press release, (II no entry is required for a transaction/dote, select "No Journal Entry Required" in the fisst account field.) Journal entry worksheet Record the declaration of a cash dividend of $1.10 per share payable on the 97,000 shares of common stock outstanding. Note: Enter debits before credits. Journal entry worksheet Record the entry on the date of record. Note: Enter debits before credits. Journal entry worksheet 1 Record the payment of the cash dividend. Note: Enter debits before credits. Journal entry worksheet 1 Record the entry to close dividends account. Note: Enter debits before credits