Winston's Bistro currently has 10,000 shares of common stock outstanding. On July 10th, Winston's Bistro declares a dividend of $27 per share. On August 23rd, the dividend is paid to shareholders. Record the journal entries Winston's Bistro will make on both July 10th and August 23rd. If Winston's Bistro does not need to make an entry on one or both of these dates, write "no entry