On february 5, 2018, better rental corporation's board of directors declared a dividend of $ 0.40, to be paid on march 18, 2018, to the shareholders of record as of the close of business on march 9, 2018. better has 6 comma 200 comma 000 shares of $ 0.01 par-value common stock authorized with 1 comma 500 comma 000 shares issued and outstanding. the company has no preferred stock. record the declaration of the dividend and the payment of the dividend. include the proper dates with each journal entry. (record debits first, then credits. exclude explanations from any journal entries.)