Whispering Inc. declared a cash dividend of $$1\mathrm{.}55$ per share on its $4$ million outstanding shares. The dividend was declared on August $1,$ payable on September $9$ to all stockholders of record on August $15.$

Prepare all journal entries necessary on those three dates. $($List all debit entries before credit entries. Enter answers in dollars. 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 $0$ for the amounts. Record entries in the order displayed in the problem statement.$)$