On April 20, Pronghorn Mining Corp. declared a dividend of $465,600 that is payable on June 1. Of this amount, $147,800 is a return of capital. Pronghorn had no contributed surplus on April 20. Prepare the April 20 and June 1 journal entries for Pronghorn. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record entries in the order displayed in the problem statement.)