On April $15,2024,$ Concord Ltd$.$ declared a $50$ per share cash dividend, payable on May $31$ to shareholders of record on May $1.$ On the date of declaration, Concord Ltd$.$ had $348,000$ common shares outstanding. On May $15,2024,$ the company issued an additional $81,200$ common shares for $$8$ each. On May $31,$ the dividend was paid. On December $15,2024,$ Concord Ltd$.$ declared a $50$ per share cash dividend, payable on January $15,2025$ to shareholders of record on January $2,2025.$

Prepare all the required journal entries to record these transactions.