Tools-R-Us Acme is a leading global manufacturer and marketer of power tools, hardware, and home improvement products. A press release contained the following announcement: NEW BRITAIN, Connecticut-(BUSINESS WIRE)-October 15, 2019 - Tools-R-Us Acme (NYSE: SWK) announced today that its Board of Directors approved a regular fourth-quarter cash dividend of $0.69 per common share. This extends the company's record for the longest consecutive annual and quarterly dividend payments among industrial companies listed on the New York Stock Exchange. The dividend is payable on Tuesday, December 17, 2019, to shareholders of record as of the close of business on Friday, November 29, 2019. At the time of the press release, the company had 304 million shares authorized and 152.0 million outstanding. The par value for the company's stock is $2.50 per share. Required: 1. \& 2. Prepare journal entries as appropriate for each of the three dates mentioned above and to close the dividends account. Assuming no other dividends were declared during the year, prepare the closing entry. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars not in millions.) Journal entry worksheet Record the declaration of a cash dividend of $0.69 per share. Note: Enter debits before credits. Journal entry worksheet 3 Record the entry on the date of record for a cash dividend of $0.69 per share payable on the 152 million shares of stock outstanding. Note: Enter debits before credits. Journal entry worksheet Record the payment of the cash dividend. Maka Finter debits before credits. Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits