On December 1st, 2013, Fickle Feline Inc. (a distributor of cat products) declared $200,000 of dividends payable to shareholders on January 3, 2014. There are 20,000 common shares and 10,000, $0.50 cumulative preferred shares. No dividends have been declared since 2010. Write the journal entry to record the declaration and subsequent payout of the dividends. Do not enter dollar signs or commas in the input boxes. For transactions that have 2 debits or credits, enter the accounts in alphabetical order