On January 1, Vanessa Corporation had60,000shares 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	Issued9,000additional shares of common stock for $11per share.
June 15	Declared a cash dividend of $1.50per share to stockholders of record on June 30.
July 10	Paid the $1.50cash dividend.
Dec. 1	Issued4,000additional shares of common stock for $12per share.
Dec. 15	Declared a cash dividend on outstanding shares of $1.60per 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.)