On January 1, Crane Corporation had 100,000 siwes cf no-par common stock issued. 5,400 shares are held as treasury stock. The stock has a stated value of $5 per share. During the year, the following occurred. Apr: 1 Issued 13,000 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 Purchased 3,000 additional shares of common stock for $17 per share. 15 Declared a cash dividend of $1.20 per share to stockholders of record on December 31 . (a) Prepare the entries, if any, on each of the three dividend dates. (Record journal entries in the order presented in the problem. List all debit entries before credit entries. Credit account tities are automatically indented when the amount is entered. Do not indent manually.)