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		Declared a cash dividend of $ 1.50 per share to stockholders of record on June 30.
July 10		Paid the $ 1.50 cash dividend.
Dec. 1		Issued 6,400 additional shares of common stock for $ 13 per share.
Dec. 15		Declared a cash dividend on outstanding shares of $ 1.70 per share to stockholders of record on December 31.

(a)	Prepare the entries, if any, on each of the three dates that involved dividends

Account Titles and Explanation Debit Credit 114750 114750