On January 1, Riverbed Corp had 62,300 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 15,300 additional shares of common stock for $13 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 6,800 additional shares of common stock for $11 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 a tabular summary to record the three dates that involved dividends.

Cash	=	Dividend Payable	+		+	Revenue	-	Expense	-	Dividend

June 15 116400(Dividends Payable) 116400(Dividends)

July 10 ??????? It is not 116400 so I am stuck on this line

Dec 15 143480(Dividends Payable) 143480 (Dividends)