On January 1, Ivanhoe Corporation had 91,000 shares of no-par common stock issued and outstanding. The stock has a stated value of $6 per share. During the year, the following occurred.

Apr. 1 Issued 21,000 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 $18 per share.

Dec 15 Declared a cash dividend on outstanding shares of $2.30 per share to stockholders of record on December 31.

(a) Prepare the entries to record these transactions.