share. The dividend is payable on December 31 to shareholders of record on December 15. The journal entry to be made on December 1 As of January 2020. YAN Inc have 70.000 shares outstanding on July, the company issued an additional 5.000 shares. On December the board of directors declared a dividend of 51.40 per O A Dr. Cash Dividends 150.000/Cr. Dividends Payable 150.000 O 8. Dr. Cash Dividends 98.000/Cr. Dividends Payable 98.000 Dr. Dividends Payable 98.000/Cr. Cash 90.000 D.Dr. Cash Olvidends 105.000/Cr. Dividends Payable 105.000 OL. Dr. Dividends Payable 105.000/Cr. Cash 105.000