Recording Dividend Declarations

Following are four separate dividend scenarios.

a$.$ On April $1,$ Meriter Corporation declared a cash dividend of $$5$ per share on its $83,200$ outstanding shares of common stock $($$$1$ par$).$ The dividend is payable on April $21$ to stockholders of record on April $14.$

directors of Axe Co$.$ declared dividends of $$65,000$ to be paid to shareholders at the end of its fiscal year.

common stock when the Mobile Co$.$ shares were selling at $$28$ per share.

d$.$ Treck Corporation declared a common stock dividend of $$117,000$ on April $1.$ Treck Corporation announced to shareholders that $70\%$ of the dividend amount was a return of capital.

Required

Record the entry$($ies$)$ for the declaration of dividends for each of the four separate scenarios.