On January $1,$ Ivanhoe Corporation had $90,000$ 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 $25,000$ additional shares of common stock for $$17$ 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 $2,500$ additional shares of common stock for $$20$ per share.

$15$ Declared a cash dividend on outstanding shares of $$2\mathrm{.}10$ per share to stockholders of record on December $31.$