Entering and Paying Dividends

Hello,
I need to declare Dividends for the Year End but they are being paid in the next financial year.
How do I journal this?
Would be great to have a response in the same manner as in this thread, it made it so much easier to understand:
http://community.quickfile.co.uk/t/entering-and-paying-corporation-tax-liability/740

With images how to make a journal.
That would be great if someone could explain Dividend journals to me.

Many thanks in advanced.

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