On January $1,$ Cullumber Company had $62,100$ 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 $8,100$ additional shares of common stock for $$12$ per share.

June $15$ Declared a cash dividend of $$1\mathrm{.}60$ per share to stockholders of record on June $30.$

July $10$ Paid the $$1\mathrm{.}60$ cash dividend.

Dec. $1$ Issued $4,000$ additional shares of common stock for $$13$ per share.

$15$ Declared a cash dividend on outstanding shares of $$1\mathrm{.}70$ 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.

If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when

amount is entered. Do not indent manually.$)$

Date

Account Titles and Explanation

Debit

Credit