Splish Brothers Service Corporation has 1,180,000 authorized shares of $20 par value common stock. As of June 30,2025 , there were 708,000 shares issued and outstanding: On June 30, 2025, the board of directors dectared a 50.50 per share cash dividend to be pald 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 payment. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit occount titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)