On January 1, Blue Spruce Corp. had 58,600 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following transactions occurred.

Apr.	1		Issued 9,500 additional shares of common stock for $10 per share.
June	15		Declared a cash dividend of $1.60 per share to stockholders of record on June 30.
July	10		Paid the $1.60 cash dividend.
Dec.	1		Issued 4,300 additional shares of common stock for $13 per share.
	15		Declared a cash dividend on outstanding shares of $1.70 per share to stockholders of record on December 31.

(a) Prepare the entries, if any, on each of the three dates that involved dividends. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Choose a transaction date Apr. 1June 15July 10Dec. 1Dec. 15	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
Choose a transaction date Apr. 1June 15July 10Dec. 1Dec. 15	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
Choose a transaction date Apr. 1June 15July 10Dec. 1Dec. 15	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount