On January 1, Martinez Corp. had 61,800 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 13,050 additional shares of common stock for $11 per share.
June 15		Declared a cash dividend of $1.60 per share to stockholders of record on June 30.
July 10		Paid the $1.60 cash dividend.
Dec. 1		Issued 5,800 additional shares of common stock for $12 per share.
Dec. 15		Declared a cash dividend on outstanding shares of $2.00 per share to stockholders of record on December 31.

(a)	Prepare the entries, if any, on each of the three dates that involved dividends.