Skysong Mining Company declared, on April 20 , a dividend of $594,000 payable on June 1 . Of this amount, $131,000 is a return of capital. Prepare the April 20 and June 1 entries for Skysong. (List all debit entries before creditentries Credit occount titles are outomotically indented when the amount is entered. Do not indent manuolly, if no entry is requirt, select "No Entry" for the occount titles and enter Ofor the amounts.)