• No journal entry required
• Accounts payable
• Accounts receivable
• Accumulated depreciationBuilding
• Accumulated depreciationEquipment
• Building
• Cash
• Common dividend payable
• Common stock dividend distributable
• Common stock, $0.50 par value
• Common stock, $1 par value
• Common stock, $1 stated value
• Common stock, $20 par value
• Common stock, $8 stated value
• Common stock, no-par value
• Cost of goods sold
• Depreciation expenseBuilding
• Depreciation expenseEquipment
• Equipment
• Income summary
• Interest expense
• Interest revenue
• Inventory
• Land
• Note payable
• Organization expenses
• Paid-in capital in excess of par value, common stock
• Paid-in capital in excess of par value, preferred stock
• Paid-in capital in excess of stated value, common stock
• Paid-in capital, treasury stock
• Preferred stock, $100 par value
• Preferred stock, $50 par value
• Rent expense
• Retained earnings
• Salaries expense
• Sales
• Sales discounts
• Sales returns and allowances
• Supplies
• Supplies expense
• Treasury stock

Journal entry worksheet Record the entry on the date of record for the cash dividend of $176,000. Note: Enter debits before credits. Prepare journal entries to record the following transactions for Emerson Corporation. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. July 15 Declared a cash dividend payable to common stockholders of $176,000. August 15 Date of record is August 15 for the cash dividend declared on July 15. August 31 Paid the dividend declared on July 15. Journal entry worksheet Record the declaration of a cash dividend payable to common stockholders. Note: Enter debits before credits