Wildebeest Corp. is authorized to issue 1,000,000 shares of common stock. At the beginning of 2013, Wildebeest had 370,400 issued and outstanding shares. On July 2, 2013, Wildebeest repurchased 1,310 shares of common stock. On March 1 and September 1, Wildebeest declared a cash dividend of $1.10 per share. The dividends were paid on April 1 and October 1. What are the journal entries to record the declaration of the two cash dividends?