Prepare journal entries to record the 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 Declared a cash dividend payable to common stockholders of $170,000. Aug. 15 Date of record is August is for the cash dividend declared on July 15. Aug. 31 paid the dividend declared on July 15. View transaction list Journal entry worksheet > Record the entry on the date of record for the cash dividend of $178,000 Note: Enter debits before credits Date General Journal Debit Credit Aug 15 Record entry Clear entry View general Journal