Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. June 30 Declared a $45,000 cash dividend payable to common stockholders. July 15 The date of record for the cash dividend declared is July 15. July 31 Paid the dividend declared on June 30 . Journal entry worksheet Declared a $45,000 cash dividend payable to common stockholders. Note: Enter debits before credits: Record entries (if necessary) for the following transactions. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. June 30 Declared a $45,000 cash dividend payable to common stockholders. July 15 The date of record for the cash dividend declared is July 15. Huly 31 paid the dividend declared on June 39 . Journal entry worksheet The date of record for the cash dividend declared is July 15. Note: Enter debits before credas. Record entries (if necessary) for the following transactions. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. June 30 Declared a $45,000 cash dividend payable to comnon stockholders. July 15 The date of record for the cash dividend declared is July 15. Jily 31 paid the dividend declared on Jone 3. Journal entry worksheet 1