On january 1, swifty corporation had 63,100 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 18,900 additional shares of common stock for $12 per share. june 15 declared a cash dividend of $1.90 per share to stockholders of record on june 30. july 10 paid the $1.90 cash dividend. dec. 1 issued 8,400 additional shares of common stock for $13 per share. dec. 15 declared a cash dividend on outstanding shares of $2.10 per share to stockholders of record on december 31. (a) prepare the entries, if any, on each of the three dates that involved dividends