Murray would really like to thank his uncle for investing in his company and would like to take a little money out for himself. On October 15, 2022, he declares a cash dividend of $50,000 to the shareholders of record on October 31, 2022, payable on November 05, 2022. Murray asks you to prepare the journal entries to record the dividend. He would like you to show a calculation of how much he and Uncle Stan will receive from this dividend