On January 1, Ivanhoe Corporation had 62,000 common shares issued. During the year, the following transactions occurred. Apr. 1 Issued 8,700 additional common shares for $66 cash per share. June 15 Declared a cash dividend of $1.50 per share to common shareholders of record on June 30, payable on July 10. July 10 Paid the $1.50 cash dividend. Dec. 1 Issued 4,100 additional common shares for $67 per share. Dec. 15 Declared a cash dividend of $1.75 per share to common shareholders of record on December 31, payable January 10. Prepare the entries, if any, at each of the above dates. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Apr. 1 Cash June 15 June 30 July 10 Common Shares 574200