Whispering Winds Corp. has 1,000,000 authorized shares of $23 par value common stock. As of June 30, 2020, there were 630,000shares issued and outstanding. On June 30, 2020, the board of directors declared a $0.50 per share cash dividend to be paid on August 1, 2020. Prepare the necessary journal entries to be recorded on (a) the date of declaration, (b) the date of record, and (c) the date of payment. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title for an entry to be recorded on the date of declaration	enter a debit amount	enter a credit amount
	enter an account title for an entry to be recorded on the date of declaration	enter a debit amount	enter a credit amount
(b)	enter an account title for an entry to be recorded on the date of record	enter a debit amount	enter a credit amount
	enter an account title for an entry to be recorded on the date of record	enter a debit amount	enter a credit amount
(c)	enter an account title for an entry to be recorded on the date of payment	enter a debit amount	enter a credit amount
	enter an account title for an entry to be recorded on the date of payment	enter a debit amount	enter a credit amount