Pronghorn Corporation has 12.30 million shares of ordinary shares issued and outstanding. On June 1, the board of directors voted an 80 cents per share cash dividend to shareholders of record as of June 14, payable June 30. How would the entries differ if the dividend were a liquidating dividend? (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit 6/1 Retained Earnings 9,840,000 Dividends Payable 9,840,000 6/14 No Entry No Entry 6/30 > Dividends Payable 9,840,000 Cash 9,840,000