On January $1$ Sheridan Corporation had $62,700$ 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 $17,100$ additional shares of common stock for $$13$ per share.

June $15$ Declared a cash dividend of $$1\mathrm{.}95$ per share to stockholders of record on June $30.$

July $10$ Paid the $$195$ cash dividend.

Dec $1$ Issued $7,600$ additional shares of common stock for $$13$ per share

Dec $15$ Declared a cash dividend on outstanding shares of $$2\mathrm{.}15$ 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, Llabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Llability or Equity Item that was neduced. Round answers to $0$ decimal places, eg$.5,276.)$

Assets

June $15$ Ciabilities $

July $10$

Dec. $15$