|Apr.||1||Issued 24,900 additional shares of common stock for $18 per
|June||15||Declared a cash dividend of $1 per share to stockholders of
record on June 30.
|July||10||Paid the $1 cash dividend.|
|Dec.||1||Issued 2,600 additional shares of common stock for $18 per
|15||Declared a cash dividend on outstanding shares of $3.50 per
share to stockholders of record on December 31.
Prepare the entries, if any, on each of the three dividend