E11-13 On January 1, Chevon Enterprises SA had 98,000 no-par ordinary shares issued and outstanding. The shares have a stated value of 4 per share. During the year, the fol- lowing occurred. Apr. 1 Issued 18,000 additional ordinary shares for 17 per share. June 15 Declared a cash dividend of 1 per share to shareholders of record on June 30. July 10 Paid the 1 cash dividend. Dec. 1 Issued 2,000 additional ordinary shares for 19 per share. 15 Declared a cash dividend on outstanding shares of 1.20 per share to shareholders of record on December 31. Instructions (a) Prepare the entries, if any, on each of the three dividend dates. (b) How are dividends and dividends payable reported in the financial statements prepared at December 31