On January 1, Cullumber Corporation had 93,000 shares of no-par commonstock 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 commonstock for $18 per share. June 15 Declared a cash dividend of $2 per share tostockhalders of record on lune 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 cach dividend on outstanding shares of $3.50 per share to stockhoiders of record on December 31. (a) Prepare the entries to record these transactions. Of no entry brequired select "No entry" for the occount bitles and enter O for the amounts: Record joumal entries in the order presented in the problem Credit occount tities are automatically indented when amount is entered. Do not indent manually)