On February 5, 2021, Superb Rental Comporation's board of directors declared a dividend of $0,10, to be paid on March 18, 2021, to the shareholders of record as of the C 9, 2021. Superb has 3,500,000 shares of $0,01 par-value common stock authorized with 1,800,000 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 dates with each joumal entry. (Record debits first, then credits, Exclude explan. journal entries) Record the joumal entry for the declaration of the dividond. Be sure to select the proper date for the entry. Journal Entry