Apr. Cash | Common Stock 177000 Paid-in Capital in Excess of Par-Preferred Stock 383500 June 15 Cash Dividends 127000 Dividends Payable 127000 TJuly 10 Dividends Payable 127000 T Cash 127000 Dec. Cash 18000 Common Stock 6000 Paid-in Capital in Excess of Par-Preferred Stock 12000 Dec. 15 I Cash Dividends | Dividends Payable 627200 On January 1, Oriole Corporation had 97,500 shares of no-par common stock issued and outstanding. The stock has a stated value of $6 per share. During the year, the following occurred. Apr. 1 June 15 July 10 Dec. 1 15 Issued 29,500 additional shares of common stock for $19 per share. Declared a cash dividend of $3 per share to stockholders of record on June 30. Paid the $3 cash dividend. Issued 1,000 additional shares of common stock for $18 per share. Declared a cash dividend on outstanding shares of $4.90 per share to stockholders of record on December 31