On January 1, Chreesh Corporation had91,500shares of no-par common stock issued and outstanding. The stock has a stated value of $5per share. During the year, the following occurred.

Apr. 1		Issued28,600additional shares of common stock for $18per share.
June 15		Declared a cash dividend of $2per share to stockholders of record on June 30.
July 10		Paid the $2cash dividend.
Dec. 1		Issued2,400additional shares of common stock for $18per share.
15		Declared a cash dividend on outstanding shares of $1.20per 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