On January 1,Blue Spruce Corp.had63,300shares 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. 1Issued19,800additional shares of common stock for $13per share.June 15Declared a cash dividend of $1.65per share to stockholders of record on June 30.July 10Paid the $1.65cash dividend.Dec. 1Issued8,800additional shares of common stock for $11per share.Dec. 15Declared a cash dividend on outstanding shares of $1.85per 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 0 for the amounts. Round answers to 0 decimal places, e.g. 1,225.)