. Journalize for Mocha the entry declaring the cash dividends on December 15, 2018. - Journalize for Mocha the entry paying the cash dividends on January 4, 2019. Mocha Company camad net income of $95.000 during the year ended December 31, 2018. On December 15, Mocha declared the annual cash dividend on its 0 preferred stock iw 135.000) and a 100 she cash dividend on its common stock (52,000 shares). Mocha then paid the dividends on January 4, 2019