QUESTION: Aztec Inc was established on $1/20/2024$ and completed the following select transactions:

$01/20/2024$: Issued $20,000$ shares of $$0\mathrm{.}01$ par value common stock for $$84$ per share.

$03/31/2024$: Complied its quarterly financial statements and reported net income of $$327,000.$ The company prepared a closing entry to close the income summary to retained earnings.

$5/20/2024$: Declared a cash dividend of $$0\mathrm{.}62$ per share payable on $\frac{5}{30}\frac{?}{2024}$ to the stockholders of record on $5/22/2024.$

REQUIRED: Record the applicable journal entries for the transactions between $\frac{1}{1}\frac{?}{2024}$ and $5/23/2024.$ Do not record the $\frac{5}{30}\frac{?}{2024}$ journal entry.