(*) indicate what I am needing on the journal entries. Thanks

REDMOND, Wash.March 15, 2014 Microsoft Corp. today announced that its board of directors declared 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 journal entries Microsoft used to record the declaration and payment of the cash dividend for its 9,500 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).)

EVENT	General Journal	Debit	Credit
1	Retained earnings	*
	Cash Dividends payable		*
2	No journal entry required
3	Cash Dividends Payable	*
	Cash		*