On January 1, Carla Vista Corporation had 100,000 shares of no-par common stock issued. 9,000 shares are held as treasury stock. The stock has a stated value of $5 per share. During the year, the following occurred. Apr. 1 Issued 12,000 additional shares of common stock for $17 per share. June 15 Declared a cash dividend of $1 per share to stockholders of record on June 30. July 10 Paid the $1 cash dividend. Dec. 1 Purchased 12,000 additional shares of common stock for $16 per share. 15 Declared a cash dividend of $1.20 per share to stockholders of record on December 31. (a) Prepare the entries, if any, on each of the three dividend dates. (Record journal entries in the order presented in the problem. List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit