On January 1, Guillen Corporation had 92,500 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following occurred.

Apr. 1 Issued 28,500 additional shares of common stock for $16 per share.

June 15 Declared a cash dividend of $3 per share to stockholders of record on June 30.

July 10 Paid the $3 cash dividend.

Dec. 1 Issued 1,500 additional shares of common stock for $18 per share.

15 Declared a cash dividend on outstanding shares of $3.20 per share to stockholders of record on December 31.

a) Prepare the entries, on each of the three dividend dates. (If no entry is required, select "No Entry" for the account titles and enter 0 for 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.)