III JOURNALIZING (6 POINTS) The board of directors of Emie-Grace Corporation has declared 10% shares distributable on January 8, 2022. The corporate secretary has recorded the list of the shareholders last January 20, 2022. On February 1, 2022 the corporation has 1,000,000 shares of P10 par ordinary shares authosized, 350,000 shares are issued and 50,000 shares are held as treasury shares. The fair narket value per share before it was issued on January 30,2022 was P25. After five months. the corporation had declared another 30% shares distributable on July 5,2022 when the fair value per share is P5. The corporate secretary listed the name of the shareholders who are entitled of the dividends last July 20,2022 and distributed the shares last August 5, 2022. Required: Record the date of declarations, date of records and date of payments