How do I determine the amount for Dec 15th??????? I have the rest correct and all the account titles correct. Not sure how to do the math for the 15th entry.

On January 1, Corporation had92,500shares of no-par common stock issued and outstanding. The stock has a stated value of $4per share. During the year, the following occurred.

Apr.1 Issued28,500 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 Paid the $3 cash dividend.

Dec.1 Issued1,500 additional shares of common stock for $18 per share.

15 Declared a cash dividend on outstanding shares of $3.20 per share to stockholders of record on December 31.

How do I determine the amount for Dec 15th???????