On January 1, Chevon Corporation had 98,000 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following occurred.

Apr. 1 Issued 25,000 additional shares of common stock for $17 per share.
Jun 15 Declared a cash dividend of $1 per share to stockholders of record on June 30.
Jul 10 Paid the $1 cash dividend.
Dec. 1 Issued 2,000 additional shares of common stock for $19 per share.
Dec 15 Declared a cash dividend on outstanding shares of $1.20 per share to stockholders of record on December 31.

Instructions:

a. Prepare the entries, if any, on each of the three dividend dates. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)