On January 1, 2014 Jane Corporation had 100,000 shares of no-par common stock
issued and outstanding. The stock has a stated value of $10 per share. During the year, the
following occurred:

Journalize the transaction, if any, on each of the three dividend dates ( date of declaration,
date of record, date of payment)
				Dr	Cr

Apr 1	Issued 30,000 additional shares of common stock for cash at $20 per share.

June 15 div entry	Declared a cash dividend of $1 per share to stockholders of record on June 30.
July 10 div entry	Paid the $1 cash dividend

Dec 1	Issued 10,000 additional shares of common stock for $25 per share.

Dec 15 div entry	Declared a cash dividend on outstanding shares of $2 per share to stockholers
	of record on December 31.