On April 15 of this year, the board of directors for Captiva Company declared a cash dividend of 60 cents per share payable to stockholders of record on May 20. The dividends will be paid on June 14. The company has 119,000 shares of stock outstanding. Prepare any necessary journal entries for each date. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the appropriate journal entry on April 15 related to the cash dividend. Note: Enter debits before credits. Date General Journal Debit Credit April 15 Record entry Clear entry View general journal Journal entry worksheet Record the appropriate journal entry on May 20 related to the cash dividend. Note: Enter debits before credits. Date General Journal Debit Credit May 20 Record entry Clear entry View general journal Journal entry worksheet