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The Cullumber Corporation has $92,400$$$1\mathrm{.}50$ noncumulative preferred shares that have been issued. It declares a quarterly cash dividend on May $15$ to shareholders of record on June $10.$ The dividend is paid on June $30.$ Prepare the entries on the appropriate dates to record the cash dividend. $($List all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$\backslash$table$[[$Date$,$Account Titles,Debit,Credit$],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,],[$eTextbc$,$and Media,,$]]$

List of Accounts

Attempts: $0$ of $2$ used