On February 5, 2018, Better Rental Corporation's board of directors declared a dividend of $0.40, to be paid on March 18, 2018, to the shareholders of record as of the close of business on March 9, 2018. Better has 4,500,000 shares of $0.01 par-value common stock authorized with 1,300,000 shares issued and outstanding. The company has no preferred stock. Record the declaration of the dividend and the payment of the dividend. Include the proper datos with each Journal entry. (Record debits first, then credit. Exclude explanations from any journal entries.) Record the journal entry for the declaration of the dividend. Be sure to select the proper date for the entry. Journal Entry Date Accounts bebit Credit 2018