The Roger Corporation has 50,400 $2 noncumulative preferred shares that have been issued. It declares a quarterly cash dividend on November 15 to shareholders of record on December 10. The dividend is paid on December 31. Prepare the entries on the appropriate dates to record the cash dividend. (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 for the amounts.) Date Account Titles and Explanation Credit Debit Dec. 10