Shamrock Service Corporation has 1,140,000 authorized shares of $20 par value common stock. As of June 30,2025 , there were 684,000 shares issued and outstanding. On June 30,2025 , the board of directors declared a $0.50 per share cash dividend to be paid on August 1, 2025. Prepare the necessary journal entries to be recorded on (a) the date of declaration, (b) the date of record, and (c) the date of paympt. (If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit (a) (b) (c)