On January 1, Tellier Corporation had 64,400 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following transactions occurred.
| Apr. 1 |
|
Issued 15,660 additional shares of common stock for $11 per share. |
| June 15 |
|
Declared a cash dividend of $1.60 per share to stockholders of record on June 30. |
| July 10 |
|
Paid the $1.60 cash dividend. |
| Dec. 1 |
|
Issued 5,520 additional shares of common stock for $13 per share. |
| Dec. 15 |
|
Declared a cash dividend on outstanding shares of $1.90 per share to stockholders of record on December 31. |
Prepare the entries, if any, on each of the three dates that involved dividends.