On January 1 Trear Corporation had 75,000 shares of no-par common stock issued and outstanding. The stock has a stated value of $5 per share. During the year, the following transactions occurred.
- Apr. 1 Issued 6,050 additional shares of common stock for $13.31 per share.
- June 15 Declared a cash dividend of $2.12 per share to stockholders of record on June 30.
- July 10 Paid the $2.12 cash dividend.
- Dec. 1 Issued 5,640 additional shares of common stock for $15.73 per share.
- Dec. 15 Declared a cash dividend on outstanding shares of $2.40 per share to stockholders of record on December 31.
On June 15 and December 15, cash dividends was debited and dividends payable was credited. On July 10 Dividends payable was debited and Cash was Credited. How much should the amount be for each entry on each day?