On January 1,CullumberCorporation had94,000shares of no-par common stock issued and outstanding. The stock has a stated value of $7per share. During the year, the following occurred.

Apr.1 Issued23,000additional shares of common stock for $19per share.

June 15 Declared a cash dividend of $2per share to stockholders of record on June 30.

July 10 Paid the $2cash dividend.

Dec.1 Issued1,000additional shares of common stock for $19per share.

15 Declared a cash dividend on outstanding shares of $1.80per share to stockholders of record on December 31.

(a )Prepare the entries to record these transactions.(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.)

Date Account Titles and Explanation Debit Credit

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