On January 1, Tellier Corporation had 60,000 shares of no-par common stock isssued and outstanding. The stock has a stated value of $4 per share. During the year, the following transactions occured. April 1 Issued 9,000 additional shares of common stock for $11 per share. June 15 Declared a cash dividend of $1.50 per share to stocholders of record on June 30. July 10 Paid the $1.50 cash dividend. Dec 1 Issued 4,000 additional shares of common stock for $12 per share. Dec 15 Declared a cash dividend on outstanding shares of $1.60 per share to stockholders of record on December 31. a) Prepare the entries, if any, on each of the three dates tat involved dividends. b) How arae dividends and dividends payable reported in the financial statements prepared at December 31