On January 1, Concord Corporation had 62,700 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 June 15 July 10 Dec. 1 Dec. 15 Issued 17,100 additional shares of common stock for $13 per share. Declared a cash dividend of $1.95 per share to stockholders of record on June 30. Paid the $1.95 cash dividend. Issued 7,600 additional shares of common stock for $13 per share. Declared a cash dividend on outstanding shares of $2.15 per share to stockholders of record on December 31. (a) Prepare the entries, if any, 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 manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to 0 decimal places, eg. 1,225.) Date Account Titles and Explanation Debit Credit June 15 Cash Dividends Payable July 10 155610 Dec. 15