On January $1,$ Carla Vista Corporation had $90,000$ shares of no$-$par commonstock issued and outstanding. The stock has a stated value of $$5$ per share. During the year, the following occurred.

Apr. $1$ Issued $21,500$ additional shares of common stock for $$18$ per share.

June $15$ Declared a cash dividend of $$3$ per share to stockholders of record on June $30.$

July $10$ Paid the $$3$ cash dividend.

Dec. $1$ Issued $1,000$ additional shares of common stock for $$19$ per share.

$15$ Declared a cash dividend on outstanding shares of $$1\mathrm{.}90$ per share to stockholders of record on December $31$

$($a$)$

Prepare the entries to record these transactions. $($If no entry is required, select $"$No entry" for the account titles and enter ofor 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