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TU LaM IOOOe a e per shoare payable to stoc hiolders of recond on May 20 The dvidends will be p k en ..Iat ( no o4ry .* vu.. rura u ansaction/even4 select ?? journal entry required in the nrst account field.) ow raneaction Hat ournal entry worksheet Record the appropriate journal entry on April 15 related to the cash nvideni Note: Enter debit Date Apni 15 No journal entry required Accounts payable Available for sale securities londs payable Capital In excess of par Debit Credit Record entry Clear entry View general journal

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Date General Journal Debit 66,600 Credit April 15 Dividend (111,000 $0.60) Dividend Payable No Journal Entry Required 66,600

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