On January 1, Cullumber Enterprises had 91,000 no-par ordinary shares issued and outstanding. The shares have a stated value of 5 per share. During the year, the following occurred. Apr. 1 Issued 21,000 additional ordinary shares for 17 per share. June 15 Declared a cash dividend of 1 per share to shareholders of record on June 30 . July 10 Paid the 1 cash dividend. Dec. 1 Issued 2,100 additional ordinary shares for 20 per share. 15 Declared a cash dividend on outstanding shares of 1.20 per share to shareholders of record on December 31. Prepare the entries to record these transactions. (If no entry is required, select "No entry" for the account titles and enter O fo 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.)