3: On January 1, RG Ltd. had 95,000 shares of no-par ordinary shares issued and outstanding. The shares have a stated value of NT$60 per share. During the year, the following occurred. Apr. 1-Issued 25,000 additional ordinary shares for NT$170 share. per June 15-Declared a cash dividend of NT$10 per share to shareholders of record on June 30. July 10-Paid the NT$10 cash dividend. Dec. 1-Issued 2,000 additional ordinary shares for NT$190 per share. Dec 15- Declared a cash dividend on outstanding shares of NT$12 per share to shareholders of record on December 31. Instructions: 1. Prepare the entries, if any, on each of the three dividend dates. 2. How are dividends and dividends payable reported in the financial statements prepared at December 31