On January 1, Flint Corporation had 62.900 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 18.000 additional shares of common stock for $13 per share Deciared a cash dividend of $1.95 per share to stockholders of record on June 30. July 10 Paid the $1.95 cash dividend. Dec 1 Issued 8,000 additional shares of common stock for $13 per share. Dec. 15 Declared a cash dividend on outstanding shares of $2.25 per share to stockholders of record on December 31. June 15 (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. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Round answers to O decimal places, eg, 1.225.) Date Debit Credit Account Titles and Explanation Cash Dividends June 15 1,57.755 Dividends Payable 1.57.755 July 10 Dividends Payable 1,57,755 Cash 157.755 Dec. 15 Cash Dividends 2,00,025 Dividends Payable 2.00.025