On September 15, 2023, the Board of Directors of Crane Company declared a $0.70 per share cash dividend, payable on October 31 to shareholders of record as of October 1. On the date of declaration, Crane Company had 205,000 common shares issued, of which 15,000 were held in Treasury. On October 15, 2023, the company issued an additional 69,000 common shares for $5.00 each. Prepare all the required journal entries to record these transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit