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.) Date Debit Credit Account Titles and Explanation Cash Apr. 1 97200 Common Stock 32400 June 15 4 Cash Dividends Dividends Payable July 10 Dividends Payable Dividends On January 1, Metlock, Inc. had 60,400 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 June 15 July 10 Issued 8,100 additional shares of common stock for $12 per share. Declared a cash dividend of $1.60 per share to stockholders of record on June 30. Paid the $1.60 cash dividend. Issued 4,300 additional shares of common stock for $11 per share. Declared a cash dividend on outstanding shares of $1.70 per share to stockholders of record on December 31. Dec. 1 15