On February 5, 2021, Ouck Rental Corporation's boaed of directors declared a dividend of \$0.16, to be paid on March 18, 2021, to the shareholders of record as of the close of business on March 9 , 2021 . Quick has 2,000,000 shares of $0.01 parvahue common slock authoried whe 1,700,000 sheres lasued and outstanding. The company has no proferrod stock. Record the dectaration of the dividend and the payment of the dividend. Industo the proper dates with each journal entry. (Record debits first, then credts. Exclude explanations from any joumal entries.) Record the joumal entry for the declaration of the ovidend. Be sure to select the preper date for the entry