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Business, 25.11.2021 14:00 QueenYaya

On January 1, Sheffield Corp. had 56,600 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 9,000 additional shares of common stock for $10 per share.
June 15 Declared a cash dividend of $1.50 per share to stockholders of record on June 30.
July 10 Paid the $1.50 cash dividend.
Dec. 1 Issued 3,900 additional shares of common stock for $11 per share.
15 Declared a cash dividend on outstanding shares of $1.60 per share to stockholders of record

Required:
Prepare the entries, if any, on each of the three dates that involved dividends.

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