On January 1, Windsor, Inc. had 65,400 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 9,800 additional shares of common stock for $12 per share.
June	15		Declared a cash dividend of $1.40 per share to stockholders of record on June 30.
July	10		Paid the $1.40 cash dividend.
Dec.	1		Issued 3,800 additional shares of common stock for $12 per share.
	15		Declared a cash dividend on outstanding shares of $1.50 per share to stockholders of record on December 31.

(a) Prepare the entries, if any, on each of the three dates that involved dividends. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.)