On january 1, whispering winds corp. had 62,600 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 issued 16,650 additional shares of common stock for $13 per share. june 15 declared a cash dividend of $1.55 per share to stockholders of record on june 30. july 10 paid the $1.55 cash dividend. dec. 1 issued 7,400 additional shares of common stock for $11 per share. dec. 15 declared a cash dividend on outstanding shares of $1.65 per share to stockholders of record on december 31.prepare the entries, if any, on each of the three dates that involved dividends.