On January 1, Guillen Corporation had97,500shares of no-par common stock issued and outstanding. The stock has a stated value of $6per share. During the year, the following occurred.

Apr.	1	Issued29,500 additional shares of common stock for $19 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	Issued1,000 additional shares of common stock for $18 per share.
15	Declared a cash dividend on outstanding shares of $4.90 per share to stockholders of record on December 31.