On January 1, Bridgeport Corp. had 61,300 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 10,800 additional shares of common stock for $11 per share. June 15 Declared a cash dividend of $1.80 per share to stockholders of record on June 30. July 10 Paid the $1.80 cash dividend. Dec. 1 Issued 4,800 additional shares of common stock for $11 per share. Dec. 15 Declared a cash dividend on outstanding shares of $1.90 per share to stockholders of record on December 31. (a) Prepare the entries, if any, on each of the three dates that involved dividends.