Common Stock - issuance and dividend transaction

8.1 Altuve Co. was incorporated on January 1, 2013, at which time 500,000 shares of $1 par value common stock were authorized, and 210,000 of these shares were issued for $15 per share. Net income for the year ended December 31, 2013, was $2,400,000. Altuve Co.'s board of directors declared dividends of $4 per share of common stock on December 31, 2013, payable on February 07, 2014

Required;

a. The issuance of common stock on January 01, 2013.

b. The declaration of dividends on December 31, 2013,

c. The payment of dividends on February 07, 2014.