with the above information how would you fill in the bottom table

Exercise 12-12 (Part Level Submission) The board of directors of Wildhorse Manufacturing is in the process of declaring a dividend. The company is considering paying a cash dividend of $14 per share. Wildhorse Manufacturing is authorized to issue 800,000 shares of common stock. The company has issued 418,000 shares to date and has reacquired 51,000 shares. These 51,000 shares are held in treasury. (a) Your answer is correct. How many shares of common stock are eligible to receive a dividend? Number of shares eligible to receive dividend 367000 SHOW LIST OF ACCOUNTS W I N NA (b) Assume that the board declares the dividend. Prepare the appropriate journal entries on the (1) date of declaration, (2) date of record, and (3) date of payment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit (Entry on date of declaration) (Entry on date of record) (Entry on date of payment)