On April 15 of this year, the board of directors for Jedi Company declared a cash dividend of 61 cents per share payable to stockholders of record on May 20. The dividends will be paid on June 14. The company has 102,000 shares of stock outstanding. Prepare any necessary journal entries for each date. Note: If no entry Is requlred for o trensoctlon/event, select "No journal entry requlred" In the first account fleld