t# eBook B: Show Me How Calculator Entries for cash dividends tructions Chart of Accounts Instructions The declaration, record, and payment dates in connection with a cash ividend of $516,000 on a corporation's common stock are June 15, August 10, and September 15. Journalize the entries required on each date. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account tities