On Oct. 1,2023 , the board of directors of Marge Inc. declared a $1.50 per share cash dividend on 55,000 shares of $1 par value common stock. The dividend will be paid to stockholders' who own shares on Dec. 31, 2023. The dividend will be paid on Feb. 1, 2024. What journal entry, if any, is required on each of the following dates