On January 1, Cullumber Corporation had 64,000 common shares issued. During the year, the following transactions occurred.

Apr.	1		Issued 9,600 additional common shares for $66 cash per share.
June	15		Declared a cash dividend of $1.50 per share to common shareholders of record on June 30, payable on July 10.
July	10		Paid the $1.50 cash dividend.
Dec.	1		Issued 4,700 additional common shares for $67 per share.
Dec.	15		Declared a cash dividend of $1.75 per share to common shareholders of record on December 31, payable January 10.

Prepare the entries, if any, at each of the above dates. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Apr. 1 633,600 633 June 15