Selected transactions of Divad Corporation during 2016 follow.

DATE			TRANSACTIONS
Mar.	15		Filed the federal income tax return for 2015. The total tax for the year was $127,550. During 2015, quarterly deposits of estimated tax totaling $122,000 had been made. The additional tax of $5,550 was paid with the return. On December 31, 2015, the accountant had estimated the total tax for 2015 to be $125,800 and had recorded a liability of $3,800 for federal income tax payable.
Apr.	15		Paid first quarterly installment of $34,000 on 2016 estimated federal income tax.
May	3		Declared dividend of $0.30 per share on the 42,000 shares of common stock outstanding. The dividend is payable on June 2 to stockholders of record as of May 20, 2016.
June	2		Paid dividend declared on May 3.
	15		Paid second quarterly installment of $34,000 on 2016 estimated federal income tax.
Sept.	15		Paid third quarterly installment of $34,000 on 2016 estimated federal income tax.
Nov.	2		Declared dividend of $0.30 per share on 42,000 shares of common stock outstanding. The dividend is payable on December 2 to holders of record on November 20.
Dec.	2		Paid dividend declared on November 2.
	15		Paid fourth quarterly installment of $34,000 on 2016 estimated income tax.
	31		Total income tax for 2016 was $136,960. Record as an adjustment the difference between this amount and the total quarterly deposits.

Record the above transactions in general journal