On January 1 Sheffield Corp. had 65,000 shares of no-par common stock issued and outstanding. The stock has a stated value of $5 per share. During the year, the following transactions occurred: Apr. 1 Issued 18,000 additional shares of common stock for $10 per share. June 15 Declared a cash dividend of $1.00 per share to stockholders of record on June 30. July 10 Paid the $1.00 cash dividend. Dec. 1 Issued 4,100 additional shares of common stock for $15 per share. Dec 15 Declared a cash dividend on outstanding shares of $1.00 per share to stockholders of record on December 31. Required: Prepare the entries, if any, on each of the three dates that involved dividends

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