Exercise 14-01 a (Video) 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. Issued 25,000 additional shares of common stock for $17 per share. 1 Declared a cash dividend of $1 per share to stockholders of record on June 30. June 15 1 cash dividend. July 10 Paid the Dec ... 15 Declar share to stockholders of record on December 31. cas (a) record these transactions. (If no entry s entered. Do not indent manually.) Prapare the entries when amou required, select "No entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. Credit account titles are automatically indented Account Titles and Explanation Debit Credit Date r this question: Click if you would like oShow Work Open 5how Work Activate Windows