The Pukalani Corporation has 103,400 $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 account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation May 15 Dividends Declared Dividends Payable June 10 No Entry June 30 No Entry Dividends Payable Cash Debit 0 Credit 0