On January 1, Oriole Corporation had 90,500 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 June 15 July 10 Issued 21000 additional shares of common stock for $ 19 per share. Declared a cash dividend of $ 1 per share to stockholders of record on June 30. Paid the $ 1 cash dividend Issued 2,500 additional shares of common stock for $ 18 per share. Declared a cash dividend on outstanding shares of $4.30 per share to stockholders of record on December 31 Dec 1 15 the amounts. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Apr. 1 Cash 395000 Common Stock 105000 Paloin Gapitalin Excess of Stated Value-Common Stock 294000 June 15 Gash Dividende 111500 Cash Dividends Payable 111500 July 10 Cash Dividends Payable Cach 45000 Dec. 1 Cash 12500 Common Stock 32500 Paldin Capital in Decew of State Valve Common Stock Dec 15 : Canh Dividends 4902000 Cath Dividends Payable