Pina Colada Corp. has 8,200 shares of common stock outstanding. It declares a $3 per share cash dividend on November ito stockholders of record on December 1. The dividend is paid on December 31. Prepare a tabular summary to record the declaration and payment of the cash dividend. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Paid-in-Capital Cash Dividend Payable Reveni Nov. 1 $ Dec. 31 Stockholders' Equity Retained Earnings Expense Dividend $ Revenue