Major's Mining Ltd Has 500,000 Shares Issued and Outstanding at 30

Short Answer

Major's Mining Ltd has 500,000 shares issued and outstanding at 30 June 2019. On 30 June 2019 the company's board of directors declared a $0.40 per share cash dividend to be paid on 1 August 2019 to shareholders on record at 15 July 2019.
Instructions: Prepare the necessary journal entries to be recorded on
(a) the date of declaration
(b) the date of record and
(c) the date of payment