On January 1, Vanessa Corporation had 61,900 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 19,530 additional shares of common stock for $13 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 5,880 additional shares of common stock for $12 per share.

Dec. 15 Declared a cash dividend on outstanding shares of $2.00 per share to stockholders of record on December 31.

(a) Prepare the entries, if any, on each of the three dates that involved dividends. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)