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The declaration, record, and payment dates in connection with a cash dividend of $135,000 on a corporations common stock are January 12, March 13, and

The declaration, record, and payment dates in connection with a cash dividend of $135,000 on a corporations common stock are January 12, March 13, and April 12. Journalize the entries required on each date. If no entry is required, simply skip to the next transaction.

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