On January 1, Pharoah Corporation had 61,500 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 11,700 additional shares of common stock for $12 per share. June 15 Declared a cash dividend of $1.90 per share to stockholders of record on June 30. July 10 Paid the $1.90 cash dividend. Dec. Dec. 15 1 Issued 5,200 additional shares of common stock for $13 per share. Declared a cash dividend on outstanding shares of $2.30 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. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of he amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to O decimal places, e.g. 5,276.) Assets Liabilities Paid-in-Capital Cash Dividend Payable Common Stock June 15 $ July 10 Dec. 15 SA Stockholders' Equity Revenue Expense Retained Earnings Dividend