The declaration, record, and payment dates in connection with a cash dividend of $97,000 on a corporation's common stock are January 15, February 15, and March 15. Journalize the entries required on each date. If no entry is required, select "No Entry Required" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. Date January 15 Date February 15 Date March 15 Account Debit Credit Account Debit Credit Account Debit Credit