please make it organized in a table

Cash Dividends SE10. Leon Corporation has authorized 400,000 shares of $1 par value common stock, of which 320,000 are issued and 280,000 are outstanding. On May 15, the board of directors declared a cash dividend of S0.20 per share, payable on June 15 to stockhold ers of record on June 1. Prepare the entries using T accounts, as necessary, for each of the three dates