Following is a recent Microsoft press release:Wash.%u2014March 15, 2011%u2014 Microsoft Corp. today announced that its board of directors declared a quarterly dividend of $0.16 per share. The dividend is payable June 9, 2011 to shareholders of record on May 19, 2011.Prepare the journal entries Microsoft used to record the declaration and payment of the cash dividend for its 8,668 million shares.