The following equity information is available for Anne Corp. at January 1, 2020:

Common Stock, $1 par

100,000 shares authorized

50,000 shares outstanding

1,000 treasury shares

During 2020, the following equity transactions occurred:

A) June 1

B) Sept. 31

Anne Corp. issued 300 common shares at $7 per share.

Anne Corp. declared dividends of $.25 per share for all shareholders on record on Oct. 15 (hint: don't forget about the outstanding shares on January 1, 2018, in addition to the 300 shares sold on June 1).

C) Oct. 15

Date of record for dividends declared on Sept 31.

D) Oct. 31

Anne Corp. paid the amount of dividends owed from the Sept. 31 declaration.

Record journal entries for each of these 2020 transactions. If no entry is required for a certain date, write "NO ENTRY."