Exercise 14-1 On January 1, Guillen Corporation had 94,500 shares of no- par common stock issued and outstanding. The stock has a stated value of $6 per share. During the year, the occurred. Apr. 1 Issued 23,000 additional shares of common stock for $16 per share. June 15 Declared a cash dividend of $3 per share to stockholders of record on June 30. July 10 Dec. 1 Paid the $3 cash dividend Issued 3,000 additional shares of common stock for $19 per share. Declared a cash dividend on outstanding shares of $3.30 per share to stockholders of record on December 31 15 tud Prepare the entries to record these transactions. (If no entry is required, select "No entry for the account titles and enter 0 for the amounts, Record journal entries in the when anmount is entered. Do not indent order URCESP Prepare the entries to record these transactions. (It no entry is reguired, select "wo entry for the account tiles and enter o for the amounts order presented in the problem. Credit acount niles are automaricaly indeted wer emouut s entered, bo not indent manuol vork art art DateAccount Titles and Explanation Debit Credit Part n) y Study