Record the declaration of cash dividends.

Record the entry on date of record.

Record the payment of cash dividends.

Divine Apparel has 2,100 shares of common stock outstanding. On October 1, the company declares a $0.75 per share dividend to stockholders of record on October 15. The dividend is paid on October 31 Record all transactions on the appropriate dates for cash dividends. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 2 3 Record the declaration of cash dividends. Note: Enter debits before credits Date General Journal Debit Credit October 01 Record entry Clear entry View general journal