Prepare journal entries to record the following transactions for Emerson Corporation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) July 15 August 15 August 31 Declared a cash dividend payable to common stockholders of $173,000. Date of record in August 15 for the cash dividend declared on July 15. Paid the dividend declared on July 15. Journal entry worksheet < 1 2 3 Record the declaration of a cash dividend payable to common stockholders. Note: Enter debits before credits. Date July 15 General Journal Debit Credit Record entry Clear entry View general Journal Journal entry worksheet < 1 2 3 Record the entry on the date of record for the cash dividend of $173,000. Note: Enter debits before credits. Date August 15 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 Record the payment of cash dividend. Note: Enter debits before credits. Date August 31 General Journal Debit Credit Record entry Clear entry View general journal