On January 1, Vanessa Corporation had 61,300 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 18,720 additional shares of common stock for $13 per share.

June 25 Declared a cash dividend of $2.00 per share to stockholders of record on June 30.

July 10 Paid the $2.00 cash dividend.

Dec. 1 Issued 5,800 additional shares of common stock for $12 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 the entries, if any, on each of the three dates that involved dividends.

Date	Account Titles and Explanation	Debit	Credt