Beanbag Corporation has 30,000 shares of common stock outstanding. The following transactions relate to cash dividends of beanbag corp. For the year ended Dec 21 2018. Prepare journal entries without explanations to record the following transactions.

June 1 Declared cash dividend of $.70 per common share

June 15 Compiled a list of individual shareholders eligible for the dividend declared on june 1st

July 5 Paid the cash dividend of $.70 per common share

Dec 1 Declared a cash dividend of $.30 per common share to be paid on jan 5 2019

Dec 15 Compiled a list of individual shareholders eligible for the dividend declared on Dec 1st