Use the fоllоwing infоrmаtion for Questions 42 to 44. Journаl Entries should be recorded аs: DR (Account) $XXX CR (Account) $XXX If no journal entry is needed, please state “no journal entry is needed.” As of January 1, 2026, Summertime Corporation had 8,000 common shares outstanding ($1 par value) and 15,000 shares authorized. On March 31, 2026, Summertime issued 6,000 additional common shares for $5 per share. On June 30, 2026, Summertime repurchased 4,000 common shares for $4 per share. Summertime Corporation’s board of directors have approved payment of a cash dividend of $2.00 per common share. The dividend was declared on November 1, 2026, for all stockholders of record as of December 1, 2026, and will be paid on December 31, 2026. What journal entry should Summertime Corporation record on March 31, 2026?