On January 1, Guilin Corporation had 91,000 shares of no-par common stock issued and outstanding 7ha stock has a stated value of $6 par share. During the year, the following occurred. Apr. l Issued 21,000 additional shares of common stock for $17 par shore. June 15 Declared a cash dividend of *1 per share to stockholders of record on Jure 30. July 10 Paid the $1 cash dividend. Dec. 1 Issued 2, 500 additional shares of common stock for si8 par share. Declared a cash dividend on outstanding shares of $2.30 sir share to stockholders of record on December 31