On January 1, Flounder Corp. had 61,500 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 11,700 additional shares of common stock for $12 per share. June 15 Declared a cash dividend of $1.90 per share to stockholders of record on June 30. July 10 Paid the $1.90 cash dividend. Dec. 1 Issued 5,200 additional shares of common stock for $13 per share. Dec. 15 Declared a cash dividend on outstanding shares of $2.30 per share to stockholders of record on December 31. (a) Prepare a tabular summary to record the three dates that involved dividends. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to O decima places, e.g. 5,276.) Assets = Liabilities + Paid-in-Capital = Dividend Payable + Stockholders' Equity Retained Earnings Revenue - Expense - Cash + Dividend * June 15 *P July 10 * Dec. 15