Q-6 Strada Controls Inc. has 100,000 common shares outstanding on January 1, 2019. On May 25, 2019, the board of directors declared a semi-annual cash dividend of $1 per share. The dividend will be paid on June 26, 2019 to shareholders of record on June 7, 2019. Required: Prepare journal entries for The declaration of the dividend. The payment of the dividend.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Q-6 Strada Controls Inc. has 100,000 common shares outstanding on January 1, 2019. On May 25, 2019, the board of directors declared a semi-annual cash dividend of $1 per share. The dividend will be paid on June 26, 2019 to shareholders of record on June 7, 2019. Required: Prepare journal entries for

  1. The declaration of the dividend.
  2. The payment of the dividend.
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