On March 15, American Eagle declares a quarterly cash dividend of $0.090 per share payable on April 13 to all stockholders of record on March 30. Required: Record American Eagle's declaration and payment of cash dividends for its 217 million shares. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions (i. e. $5.5 should be entered as 5,500,000).)