On January $1,$ Michelle Corporation had $95,000$ 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 $55,000$ additional shares of common stock for $$17$ per share.

Jun. $15$Declared a cash dividend of $$1$ per share to stockholders of record on June $30.$

Jul. $10$Paid the $$1$ cash dividend.

Dec. $1$Issued $2,000$ additional shares of common stock for $$19$ per share.

$15$Declared a cash dividend on outstanding shares of $$1\mathrm{.}20$ per share to stockholders of record on December $31.$

Prepare the entries, if any, on each of the dates.