On January $1,$ Carla Vista Corporation had $62,900$ 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 $18,000$ additional shares of common stock for $$13$ per share.

June $15$ Declared a cash dividend of $$1\mathrm{.}95$ per share to stockholders of record on June $30.$

July $10$ Paid the $$1\mathrm{.}95$ cash dividend.

Dec. $1$ Issued $8,000$ additional shares of common stock for $$13$ per share.

Dec. $15$ Declared a cash dividend on outstanding shares of $$2\mathrm{.}25$ per share to stockholders of record on December $31.$

$($a$)$

Prepare a tabular summary to record the three dates that involved dividends. Include margin explanations for the changes in revenues and expenses. $($I a transaction calwes a decrease in Assets, Liabllities or Stockholders Equily place a negative sign for parentheses$)$ in front of the arrount entered for the particular Aseet, Liability or Equity item that was reduced. Round answers to O decimal places, es$.5,276.)$