The Kingsmill Corporation has issued $3,000$ shares of common stock, all of the same class; $2,800$ shares are outstanding and $200$ shares are held as treasury stock. On November $15,2021,$ Kingsmill$$s board of directors declares a cash dividend of $$2\mathrm{.}00$ per share payable on December $15,2021$ to stockholders of record on December $1,2021.$

Required:

Prepare the journal entries at $(1)$ the date of declaration, $(2)$ the date of record, and $(3)$ the payment.