When a cash dividend is paid to shareholders by a corporation, three dates are significant -- the date of declaration, the date of record, and the date of payment. Which of these require(s) no journal entry to be made in the books and records of the corporation? Date of declaration Date of record Date of payment Both the date of declaration and the date of payment do not require journal entries by the corporation. Only the shareholder needs to make journal entries on these dates. When a cash dividend is paid to shareholders by a corporation, three dates are significant -- the date of declaration, the date of record, and the date of payment. Which of these require(s) no journal entry to be made in the books and records of the corporation? Date of declaration Date of record Date of payment Both the date of declaration and the date of payment do not require journal entries by the corporation. Only the shareholder needs to make journal entries on these dates. The name of the stock that is allowed to vote in elections for the board of directors of a corporation is preferred stock. common stock treasury stock. trade stock