Instructions The declaration, record, and payment dates in connection with a cash dividend of $85,000 on a corporation's common stock are January 15, February 15, and March 15. General Journal Joumalize the entries required on each date. Refer to the Chart of Accounts for exact wording of account titles. If no entry is required, simply skip to the next transaction PAGE 1 ACCOUNTING EQUATION JOURNAL DEBIT CREDIT ASSETS LIABILITIES POST REF EQUITY DESCRIPTION DATE 2 5