Exercise 14-1 On January 1, Guillen Corporation had 91,500 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 Issued 20,000 additional shares of common stock for $16 per share June 15 Declared a cash dividend of Si per share to stockholders of record on June 30. July 10 Paid the $1 cash dividend. Dec. 1 Issued 1,000 additional shares of common stock for $20 per share. 15 Declared a cash dividend on outstanding shares of $4.10 per share to stockholders of record on December 31 Prepare the entries to record these transactions. (Il ne entry is required select "No entry for the account titles and enter for the amounts Recard journal antries in the order presented in the problem. Credit account titles are automatically indented when amounts and Do not indent manually) Date Account Titles and Explanation Debit Credit 382 DO Windows Verslo