Accounting homework help

[bamf775]

I need help on a few others as well, the journal entries are my answers but I just need someone to review and check them to see if its accurate or I need to make a change:

transaction: 12/31 Received payroll time cards from Ford and Adams for the time period ended December 31 and prepared the payroll for all three employees, including paychecks.

journal entry: Dr / Wages and salaries expense and Cr / Cash (I was thinking Cr should be accts payable instead of cash but I wasnt sure)

transaction: 12/31 Received the laptop computers ordered on purchase order and vendor invoice from Chicago Office Supply. The computers were received in new and undamaged condition and taken directly to the office. The estimated useful life is 5 years with no salvage value.

journal entry: Dr / office supplies expense and Cr / Accts payable

transaction: 12/31 Received vendor invoice from University Athletic news for advertisements Waren ran during the Christmas season and immediately issued check for payment in full.

journal entry: Dr / Advertising expense and Cr / Cash

This one is really hard for me, maybe someone can point me in the right direction on this transaction:

12/31 The Board of Directors declared a $3.00 per share dividend on the 3000 shares of $75 par value common stock outstanding. The dividends will be payable on January 31 to all stockholders of record as of January 25.

Journal entry: ??? I'm assuming I credit Accts payable but what account do I debit?