Exercise 8-16 On January 1, Concord Corporation had 62,700 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following transactions occurred. Apr Issued 17,100 additional shares of common stock for $13 per share. June 15 Declared a cash dividend of $1.95 per share to stockholders of record on June 30. July 10 Paid the $1.95 cash dividend. Dec. 1 ssued 7,600 additional shares of common stock for $13 per share. Dec. 15 Declared a cash dividend on outstanding shares of $2.15 per share to stockholders of record on December 31 Prepare a tabular summary to record the three dates that involved dividends. (Ifa transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that vas reduced.) AssetsLiabilities + Stockholders Equity Retained Earnings Capital Cash Dividend Payable + RevenueExpenseDividend June 15 July 10 Dec. 15