Exercise 14-1 On January 1, Guillen Corporation had 93,500 shares of no-par common stock issued and outstanding. The stock has a stated value of $6 per share. During the year, the following oocurred. Apr 1 Issued 20,000 additional shares of common stock for $16 per share June 15 Declared a cash dividend of $2 per share to stockholders of record on June 30 July 10 paid the $2 cash dividend. Dec. 1 Issued 3,000 additional shares of common stock for $18 per share. 15 Declared a cash dividend on outstanding shares of $1.00 per share to stockholders of record on December 31