On April 15, 2021, Grouper Ltd. declared a 600 per share cash dividend, payable on May 31 to shareholders of record on May 1. On the date of declaration, Grouper Ltd. had 261.000 common shares outstanding. On May 15, 2021, the company issued an additional 74.000 common shares for $8 each. On May 31, the dividend was paid. On December 15, 2021, Grouper Ltd. declared a 600 per share cash dividend, payable on January 15, 2022 to shareholders of record on January 2, 2022. Prepare all the required journal entries to record these transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round average per share amount to two decimal places.) Date Account Titles and Explanation Debit Credit 2021 (To record declaration of dividend.) (To record issue of shares.) v (To record payment of dividend.) (To record declaration of dividend.) 2022