Current Attempt in Progress On April 15, 2021, Flint Ltd. declared a 40 per share cash dividend, payable on May 31 to shareholders of record on May 1 . On the date of declaration, Flint Ltd. had 304,000 common shares outstanding. On May 15, 2021, the company issued an additional 76,000 common shares for $8 each. On May 31, the dividend was paid. On December 15, 2021, Flint Ltd. declared a 40 per share cash dividend, payable on January 15, 2022 to shareholders of record on January 2, 2022. Prepare all the required journal entries to record these transactions. (Credit account titles are automatically indented when the amount is