Three Dates That Are Significant for Cash Dividends Are Described $\quad$

Three dates that are significant for cash dividends are described in each part below.
Part A: Name each of the described dates. $\quad$$\quad$$\quad$ Description
1. Date on which the board of directors approves the dividend.
2. Date on which a list of stockholder names is prepared.
3. Date on which the dividend checks are written. Part B: Prepare the journal entry for each date. Assume a $25,000 cash dividend. Description $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Journal Entry
1. Date on which the board of directors
$\quad$ approves the dividend.
2. Date on which a list of stockholder
$\quad$ names is prepared.
3. Date on which the dividend checks
$\quad$ are written.