Answer:
June 1st:
Retained Earnings (Dr.)                 $8,000,000
Dividends Payable (Cr.)                $8,000,000
June 30th
Dividends Payable (Dr.)               $8,000,000
Cash (Cr.)                                      $8,000,000
These entries will remain same even in the case of liquidating dividend.
Explanation:
On June 1st the dividend is declared so the journal entry will be 
Retained Earnings (Dr.)                 $8,000,000
Dividends Payable (Cr.)                $8,000,000
There will be no journal entry on June 14th. 
On June 30th the dividend is paid:
Dividends Payable (Dr.)               $8,000,000
Cash (Cr.)                                      $8,000,000
The entry would not have differed if it was a liquidating dividend.