Hello,

Here is my question here:

On January 1, Whispering Winds Corp. had62,600shares 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. 1	Issued16,650additional shares of common stock for $13per share.
June 15	Declared a cash dividend of $1.55per share to stockholders of record on June 30.
July 10	Paid the $1.55cash dividend.
Dec. 1	Issued7,400additional shares of common stock for $11per share.
Dec. 15	Declared a cash dividend on outstanding shares of $1.65per share to stockholders of record on December 31.

Prepare the entries, if any, on each of the three dates that involved dividends.