On April 15 of this year, the board of directors for Captiva Company declared a cash dividend of 49 cents per share payable to stockholders of record on May 20. The dividends will be paid on June 14. The company has 115,000 shares of stock outstanding. Prepare any necessary journal entries for each date. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the appropriate journal entry on April 15 related to the cash dividend. Note: Enter debits before credits. Date April 15 Cash General Journal Debit Credit Dividends payable Preferred stock Premium on bonds payable Retained earnings Record entr Treasury stock View general journal