On April 15, 2024, Cheyenne Ltd. declared a 50 per share cash dividend, payable on May 31 to shareholders of record on May 1. On the date of declaration, Cheyenne Ltd. had 264,000 common shares outstanding. On May 15, 2024, the company issued an additional 61,600 common shares for $8 each. On May 31, the dividend was paid. On December 15, 2024, Cheyenne 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. (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 O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date 2024 2025 Account Titles Debit Credit