On January 1, Pharaoh Corporation had 62,600 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 16,650 additional shares of common stock for $13 per share. June 15 Declared a cash dividend of $1.55 per share to stockholders of record on June 30. July 10 Paid the $1.55 cash dividend. Dec. 1 Issued 7,400 additional shares of common stock for $11 per share. Dec. 15 Declared a cash dividend on outstanding shares of $1.65 per share to stockholders of record on December 31. (a) Prepare a tabular summary to record the three dates that involved dividends. Include margin explanations for the changes in revenues and expenses