Financial Accounting class question?

Sea

New member
Common stock--$10 par value, 50,000 shares authorized, 20,000 shares issued and outstanding
$ 200,000
Paid-in capital in excess of par value, common stock 30,000
Retained earnings 135,000

Total stockholders' equity$ 365,000

Jan.5 Directors declared a $2 per share cash dividend payable on Feb. 28 to the Feb. 5 stockholders of record.

Feb.28 Paid the dividend declared on January 5.

I cannot explain it. But for Jan 5, I don't get what's the dividend and stuff. Help explain it for me?
 
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