On January 1, Pharoah Corporation had 97,500 shares of no-par common stock issued and outstanding. The stock has a stated value of $6 per share. During the year, the following occurred.

Apr.	1		Issued 23,000 additional shares of common stock for $17 per share.
June	15		Declared a cash dividend of $1 per share to stockholders of record on June 30.
July	10		Paid the $1 cash dividend.
Dec.	1		Issued 1,500 additional shares of common stock for $19 per share.
	15		Declared a cash dividend on outstanding shares of $2.90 per share to stockholders of record on December 31.

(a) Prepare the entries to record these transactions.