What is the correct journal entry for purchasing this stock and what is the journal entry for issuing the per share dividend? Do I have to record this in the general ledger and if so under what account?

Purchased 175 shares of Naretta Corporation common stock for $21.00 per share plus commission of $110.00. Immediately issued a check payable to Central Brokerage. The Board of Directors declared a $2.50 per share dividend on the 3000 shares of $75 par value common stock outstanding. The dividends will be payable on January 31, 2018, to all stockholders of record as of January 25, 2018. Add a new general ledger account on page 36, Assign it G/L #29010-Dividends Declared. Be sure to include this account in the proper section of Waren's 2017 financial statements. ortinl nayment on the bank