On January $1,$ Grouper Corp. had $61,600$ 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.

$($a$)$

Prepare the entries 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 $0$ for the amounts. List all debit entries before credit entries.$)$