On January $1,$ Ivanhoe Corporation had $61,300$ 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.

Apr. $1$ Issued $10,800$ additional shares of common stock for $$11$ per share.

June $15$ Declared a cash dividend of $$1\mathrm{.}80$ per share to stockholders of record on June $30.$

July $10$ Paid the $$1\mathrm{.}80$ cash dividend.

Dec. $1$ Issued $4,800$ additional shares of common stock for $$11$ per share.

Dec. $15$ Declared a cash dividend on outstanding shares of $$1\mathrm{.}90$ per share to stockholders of record on December $31.$

$($a$)$

Prepare a tabular summary to record the three dates that involved dividends. Include margin explanations for the changes in revenues

and expenses. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of

the amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to $0$ decimal places, e$.$g$.5,276.)$

July $10$

Dec. $15$