Recording Dividend Declarations

Following are four separate dividend scenarios.

Co$.$ declared dividends of $$80,000$ to be paid to shareholders at the end of its fiscal year.

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

d$.$ Treck Corporation declared a common stock dividend of $$144,000$ 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.