Windsor Service Corporation has $1,240,000$ authorized shares of $$20$ par value common stock. As of June $30,2025,$ there were $744,000$ shares issued and outstanding. On June $30,2025,$ the board of directors declared a $$0\mathrm{.}50$ per share cash dividend to be paid on August $1,2025.$

; 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. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

$($a$)$ Retained Earnings

Dividends Payable

$($b$)$

$(c)$

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