On January 1, Guillen Corporation had 96,500 shares of no-par common stock issued and outstanding. The stock has a stated value of $5 per share. During the year, the following occurred.

Apr.	1		Issued 24,900 additional shares of common stock for $18 per share.
June	15		Declared a cash dividend of $1 per share to stockholders of record on June 30.
July	10		Paid the $1 cash dividend.
Dec.	1		Issued 2,600 additional shares of common stock for $18 per share.
	15		Declared a cash dividend on outstanding shares of $3.50 per share to stockholders of record on December 31.

(a) Prepare the entries, if any, on each of the three dividend dates.