The following stockholders' equity information was taken from the records of Noelle Co. at the beginning of the current year: (Click the icon to view the data.) During the current year, the company engaged in the events listed below: Acquired 19,000 shares of its common stock for dollar18 per share. Sold 5,200 shares of treasury stock for dollar21 per share. Sold 6,800 shares of treasury stock for dollar9 per share. Declared a dollar2.30 per share dividend. Requirement: Assume that the company prepared entries to record all of the above for the current year Now. assure mat the company paid the dividends the following year. Prepare the entry to record the payment of the dividends. [Omit explanation]