Prepare the journal entry to record the following transaction. 1. Write in the account title. 2. Write in whether the account that is debited or credited is A (for Asset), L (for Liability), SE (for Stockholders' Equity), R (for Revenue) OR E (for Expense). Only write in ONE account type. (For a Revenue account, only write R for Revenue. For an Expense account, only write E for Expense. On February 15, Narduzzi Company paid a $12,000 dividend to common stockholders that was declared in January and properly accounted for in January. Complete the Journal Entry that Narduzzi will record in February. Account Title Type of Acct (A, L, SE, R or E) Debit 12,000 Credit 12,000