Scow Company declared its quarterly cash dividend on March 31 of the current year. The dividend of $0.40 per share was to be paid on May 1 to the shareholders of record as of April 18. The company reported 140,000 shares issued with 14,000 shares held in the treasury. Prepare the journal entries required to record the cash dividend for the quarter on the dates of declaration, record, and payment (Record debits first, then credits. Exclude explanations from any journal entries. If no entry is required, select "No Entry Required" on the first line of the Account column and leave all other cells blank) March 31: Date of declaration of the cash dividend Account se see April 18: Date of record of the cash dividend Choose from any list or enter any number in the input helds and then continue to the next question here to search dividend for the quarter on the dates of declaration, record, and payment. (Record debits first, then credits Ex is required, select "No Entry Required on the first line of the Account column and leave all other cells blank) April 18: Date of record of the cash dividend May 1: Date of payment of the cash dividend here to search Et 144