E14.1 (LO 1), AP Financial Statement On January 1, Guillen Corporation had 95,000 shares of no-par common stock Issued and outstanding. The stock has a stated value of $5 per share. During the year, the following occurred. Apr.1 Issued 25,000 additional shares of common stock for $17 per share. June 15 Declared a cash dividend of $1 per share to stockholders of record on June 30. July 10 Paid the $i cash dividend, Dec. 1 Issued 2,000 additional shares of common stock for $19 per share. 15 Declared a cash dividend on outstanding shares of $1.20 per share to stockholders of record on December 31. Instructions a. Prepare the entries to record these transactions