Exercise 11-13 On January 1, Pharoah Company had 95,000 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following occurred. Apr. 1 June 15 July 10 Dec. 1 Issued 27,000 additional shares of common stock for $17 per share. Declared a cash dividend of $1 per share to stockholders of record on June 30. Paid the $1 cash dividend. Issued 3,000 additional shares of common stock for $20 per share. Declared a cash dividend on outstanding shares of $1.70 per share to stockholders of record on December 31. 15 (a) Prepare the entries, on each of the three dividend dates. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Record journal entries in th Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Apr. 1 Cash Common Stock June 15 v Paid-in Capital in Excess of Stated Value-Common St