On January $1,$ Cheyenne Corp. had $61,400$ 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 $11,250$ additional shares of common stock for $$11$ per share.

June $15$ Declared a cash dividend of $$1\mathrm{.}90$ per share to stockholders of record on June $30.$

July $10$ Paid the $$1\mathrm{.}90$ cash dividend.

Dec. $1$ Issued $5,000$ additional shares of common stock for $$12$ per share.

Dec. $15$ Declared a cash dividend on outstanding shares of $$2\mathrm{.}00$ per share to stockholders of record on December $31.$

$($a$)$

Prepare the entries on each of the three dates that involved dividends. $($Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manuolly. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$