on january 1, bramble corp. had 59,000 shares of no-par common stock issued and outstanding. the stock has a stated value of $4 per share. during the year, the following transactions occurred. apr. 1 june 15 july 10 dec. 1 15 issued 9,000 additional shares of common stock for $12 per share. declared a cash dividend of $1.50 per share to stockholders of record on june 30. paid the $1.50 cash dividend. issued 4,400 additional shares of common stock for $13 per share. declared a cash dividend on outstanding shares of $1.60 per share to stockholders of record on december 31. (a) prepare the entries, if any, on each of the three dates that involved dividends.