please asnwer all parts

Grouper Corp. has 7,700 shares of common stock outstanding. It declares a $5 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 transaction couses a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the omount entered for the particular Asset, Liability or Equity item that was reduced.)