On November 27, the board of directors of Beth Company declared a $.60 per share dividend. The dividend is payable to shareholders of record on December 7 on December 24. Beth has 25,500 shares of $1 par common stock outstanding at November 27. Journalize the entries needed on the declaration and payment dates. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit
Nov. 27
Dec. 24

November 27, 202x, dividends are declared $0.60 per stock and payable on December 24.

Dr Retained earnings (25,500 x $0.60) 15,300

    Cr Dividends payable 15,300

December 24, 202x, dividends are distributed based on the December 7 record.

Dr Dividends payable 15,300

    Cr Cash 15,300

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