Shamrock Limited is a private corporation reporting under ASPE. At December 31, 2024, its general ledger contained the following summary data: Cost of goods sold Interest expense $1,396,500 39,900 Interest revenue 14,250 Operating expenses 239,400 Retained earnings, January 1 627,000 Sales 1,881,000 Additional information: 1. In 2024, common share dividends of $28,500 were declared on June 30 and December 31. The dividends were paid on July 8, 2024, and January 8, 2025, respectively. 2. The company's income tax rate is 20%. Record the dividend transactions in 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles Debit Credit