II. Dividends (10 points) The board of directors has declared a dividend of $120,000 to the shareholders of Walsh Corp. The declaration, record, and payment date are as follows: March 15 2017, May 20, 2017, and July 31, 2017. Please label each entry with declaration, record, or payment and journalize the transactions for each of these three dates. Should a journal entry not be required, please indicate no entry required. Date Date Account Title Debit Credit Date Date Account Title / Debit Credit Date Date Account Title Debit Credit