On January 1. Whispering Winds Corp, had 62,600 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 16,650 additional shares of common stock for $13 per share. June 15 Declared a cash dividend of $1.60 per share to stockholders of record on June 30. July 10 Paid the $1.60 cash dividend Dec 1 Issued 7400 additional shares of common stock for $11 per share. Dec. 15 Declared a cash dividend on outstanding shares of $1.70 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 journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Round answers to decimal places, e.g. 1,225) Date Account Titles and Explanation Debit Credit June 15 771500 Dividends Payable Credit Debit Date Account Titles and Explanation 771500 June 15 Dividends Payable July 10 Dividends Payable Cash Dec. 15 Retained Earnings Dividends Payable