The board of directors of Capstone Inc. declared a $0.51 per share cash dividend on its common stock. On the date of declaration, there were 97,000 shares authorized, 64,000 shares issued, and 7,000 shares held as treasury stock. What amount is recorded into the dividend account on the date of the dividend declaration? Fill in the blank with your calculated number. DO NOT include commas, $ signs, period, decimal points, etc., just enter the raw number. Webcourses will add commas to your answer automatically. For example, if you calculated the answer to be $24.123, you would only input: 24123