On February 1, 2018, Brian Enterprises declared a cash dividend of $14,700 to common stockholders of record on the company's books as of February 28. The dividend was paid on March 14. Record the journal entries for these transactions. Adam Enterprises used the cash dividends account to record declaration of cash dividends. Do not enter dollar signs or commas in the input boxes. Debit Account Title and Explanation Date Credit Feb 1 Record dividend payable Mar 14 Pay dividends declared