Exercis0 8-16 On January 1, Blue Spruce Corp. had 61,100 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following transactions occurred. Apr. 1 Issued 9,900 additional sharos of common stock for $11 per sharo. June 15 Doclared a cash dividond of $1.70 por share to stockholdors of rocord on June 30 July 10 Paid the S1.70 cash dividend. Dec. 1 Issued 4,400 additional shares of common stock for $11 per share. Dec. 15 Declared a cash dividend on outstanding shares of $2.20 per share to stockholders of record on December 31 Prepare a tabular summary to record the three dates that involved dividends. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to 0 decimal places, e.g. 5,276) Liabilities + Stockholders' Equity Retained E Assets Cash Dividend Payable + + Revenue Dividend June 15s July 10 Dec. 15