The Granger Corporation has 134,200$2,0 noncumulative preferred shares that have been issued. It declares a quarterly cash dividend on May 15 to shareholders of record on June 10. The dividend is paid on June 30 . Prepare the entries on the appropriate dates to record the cash dividend. (List all debit entries before credit entries. Credit occount bitles are aufomotically indented when the amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the account tities ond enter O for the amounts