Pina Colada Corp. has 8,200 shares of common stock outstanding. It declares a $3 per share cash dividend on November 1 to 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 tronsoction causes a decrease in Assets, Liabilities or Stocholders' Equity ploce a nesative sign (or parentheses) in front of the amount entered for the particulor Asset, Liability or Equityitem that was reduced) Pina Colada Corp, has 8.200 shares of common stock outstanding. It declares a 53 per share cash dividend on Novetiper I to 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 couses a decrease in Assets, Labilities or 5tockholders' Equily, ploce a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that wos reduced.)