Whispering Corporation has 11 million shares of common stock issued and outstanding. On June 1, the board of directors voted an 76 cents per share cash dividend to stockholders of record as of June 14, payable June 30. (a) Your answer is correct. Prepare the journal entries for each of the dates above assuming the dividend represents a distribution of earnings. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record entries in the order displayed in the problem statement.) Date Account Titles and Explanation 6/1 Retained Earnings Dividends Payable 6/14 No Entry No Entry Debit Credit 8360000 6/30 Dividends Payable 8360000 8360000 Prepare the journal entries for each of the dates above assuming the dividend were a liquidating dividend? (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record entries in the order displayed in the problem statement.) Date Account Titles and Explanation Debit Credit