On January 1, Sentry Corp, had 62, 400 shares of no-par common stock issued and outstanding. The stock has a stated value of 54-per share. During the year, the following transactions occurred. Apr. 1 Issued 15, 750 additional shares of common stock for $11 per share. 5-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 7,00 additional shares of common stock for $13 per share. Dec. 15 Declared a cash dividend on outstanding shares of $1.655 per share to stock holders of record on December 31