July 15 August 15 August 31 Declared a cash dividend payable to common stockholders of $178,000. Date of record is August 15 for the cash dividend declared on July 15. Paid the dividend declared on July 15. View transaction list Journal entry worksheet 1 2 3 Record the declaration of a cash dividend payable to common stockholders. Note: Enter debits before credits. Date General Journal Debit Credit July 15 Journal entry worksheet Record the entry on the date of record for the cash dividend of $178,000. Note: Enter debits before credits. Date General Journal Debit Credit August 15 Record entry Clear entry View general journal Journal entry worksheet