On January $1,$ Sarasota Corp. had $62,400$ 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 $15,750$ additional shares of common stock for $$11$ per share.

June $15$ Declared a cash dividend of $$1\mathrm{.}50$ per share to stockholders of record on June $30.$

July $10,$ Paid the $$1\mathrm{.}50$ cash dividend.

Dec. $1$ Issued $7,000$ additional shares of common stock for $$13$ per share.

Dec. $15$ Declared a cash dividend on outstanding shares of $$1\mathrm{.}60$ per share to stockholders of record on December $31.$

$($a$)$

Prepare the entries on each of the three dates that involved dividends. $($Record journal entries in the order presented in the problem. Credit

account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the

account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$