On Jan 1, 2017 PT Bro had 50,000 shares, $5 par value per share, During the year, the following transactions ocurred.

April 1 Issued 10,000 additional shares of common stock for $11 per share.

June 15 Declared a cash dividend of $1,50 per share to stockholders of record on June 30

July 10 Paid the $1.50 cash dividend.

December 1 Issued 5,000 additional shares of common stock for $12 per share,

December 15 Declared a cash dividend on outstanding shares of $1.75 per share to stockholders of record on December 31

Required:

Record/journalize all transactions above.