On January 1. Sheffield Corp. had 62.500 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 16,200 additional shares of common stock for $12 per share. June 15 Declared a cash dividend of $1.70 per share to stockholders of record on June 30. July 10 Paid the $1.70 cash dividend. Dec. 1 Issued 7,200 additional shares of common stock for $13 per share. Dec. 15 Declared a cash dividend on outstanding shares of $2.20 per share to stockholders of record on December 31.(a) Prepare a tabular summary to record the three dates that involved dividends. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to O decimal places, e.g. 5,276.) Assets Liabilities Paid-in-Capital Cash Dividend Payable Revenu June 15 $ S July 10 Dec. 15(a) Prepare a tabular summary to record the three dates that involved dividends. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to O decimal places, e.g. 5,276.) Stockholders' Equity Retained Earnings Revenue Expense Dividend