Sheffield Mining Company declared, on April 20 , a dividend of $529,000 payable on June 1 . Of this amount, $131,000 is a return of capital. Prepare the April 20 and June 1 entries for Sheffield. (List all debit entries before credit entries. 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 0 for the amounts.)