On January 1, Pharoah Corporation had 91,500 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following occurred.

Apr.	1		Issued 23,000 additional shares of common stock for $19 per share.
June	15		Declared a cash dividend of $2 per share to stockholders of record on June 30.
July	10		Paid the $2 cash dividend.
Dec.	1		Issued 2,000 additional shares of common stock for $18 per share.
	15		Declared a cash dividend on outstanding shares of $3.00 per share to stockholders of record on December 31.

(a) Prepare the entries to record these transactions.