1 1000 points Following is a recent Microsoft press release: REDMOND, Wash.-March 15, 2014- Microsoft Corp. today announced that its board of directors deciared a quarterly dividend of $0.18 per share. The dividend is payable June 12, 2014 to shareholders of record on May 15, 2014 Prepare the jounal entries Microsoft used to record the declaration and payment of the cash dividend for its 8,600 million shares. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet Record the journal entry on the declaration date