On January $1,$ Cullumber Corporation had $93,000$ shares of no$-$par common stock issued and outstanding. The stock has a stated value of $$7$ per share. During the year, the following occurred.

Apr. $1$ Issued $20,500$ additional shares of common stock for $$18$ per share.

June $15$ Declared a cash dividend of $$2$ per share to stockholders of record on June $30.$

July $10$ Paid the $$2$ cash dividend.

Dec. $1$ Issued $2,000$ additional shares of common stock for $$18$ per share.

$15$ Declared a cash dividend on outstanding shares of $$3\mathrm{.}50$ per share to stockholders of record on December $31.$

$($a$)$

Prepare the entries to record these transactions. $($If no entry is required, select $"$No entry" for the account titles and enter $Q$ for the amounts. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date

Account Titles and Explanation

Debit

Credit