3. January 1, PT Chevrol had 95.000 no par ordinary shares issued and outstanding. The shares have stated value of Rp5.000/share. Below are transactions during the year: April 1 issued 25.000 additional ordinary shares for Rp17.000/share June 30 Declared a cash dividend of Rp1.000 per share to shareholders of record on June 30 July 8 Paid the Rp1.000 dividends Dec 1 issued 2.000 additional ordinary shares for Rp19.000/share 15 Declared a cash dividend on outstanding shares of Rp1.200/share to shareholdes of record on Dec 31. 1. Prepare the journal entries to record the transactions 2. How are dividends and dividends payable reported in the financial statements prepared at December 31? You may simplify the answer in thousand