On January 1. Pina Colada Corp. had 62,100 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 14,400 additional shares of common stock for $12 per share. June 15 Declareda cash dividend of $1.50 per share to stocktoiders of record on June 30. July 10 Paid the $1.50 cash divident. Dec. 1 Issued 6,400 additional shares of common stock for $13 per share Dec. 15 Deelared a cash dividend on outstanding shares of $1.70 per share to stockholders of record an December 31. (a) Prepare the entries, if any, on each of the three dates that involved dividends (Recond joumal entries in the order presented in the problem. Credit account titles are outomatically indented when amount is entered. Do not indent manually If no entry is required, select "No Entry" for the occount bitles and enter ofor the amounts. Round answers to 0 decimal ploces, es 1.225