vatue, $$130,000$ and a $$0\mathrm{.}90$ per share cash dividend on its common stock shares$).$ Earl Grey Company then paid the dividends on January $4,2026.$

Requirements

Joumalize for Earl Grey Company the entry declaring the cash dividends on December $15,2025.$

Journalize for Earl Grey Company the entry paying the cash dividends on January $4,2026.$ entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation$],[$Dec$.15,2025,]]$

entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation$],[$Jan$.4\mathrm{.}2026,]]$