On January 1, Sentry Corp. had 62, 400 shares of no-per common stock issued and outstanding. The stock has a Apr.1 Issued 15, 750 additional shares of common stock for $11 per share. 15-Jun Declared a cash dividend of $1.55 per share to stockholders of record on June 30. 10-Jul Paid the $1.55 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 $1.65 per share to stockholders of record on December 31. (a) Prepare the entries, if any, on each of the three dates that involved dividends. (Record journal entries