On March 10th, XYZ Co. declared a $160,000 dividend to stockholders. The Board of Directors announced to stockholders that they should consider $100,000 as Income and $60,000 as a return on capital. Dividends were paid on April 15th. Prepare a journal entry for the following dates: a) March 10th b) April 15th c) The $60,000 portion of the dividend is of what type