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On January 1, Chreesh Corporation had 97,300 shares of no-par common stock issued and outstanding. The stock has a stated value of $7 per share.

On January 1, Chreesh Corporation had 97,300 shares of no-par common stock issued and outstanding. The stock has a stated value of $7 per share. During the year, the following occurred. Apr. 1 Issued 25,000 additional shares of common stock for $18 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 Issued 1,800 additional shares of common stock for $19 per share. 15 Declared a cash dividend on outstanding shares of $2.60 per share to stockholders of record on December 31. Prepare the entries, if any, on each of the three dividend dates. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit June 15 July 10 Dec. 15

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