Current Attempt in Progress

On January $1,$ Grouper Corp. had $61,600$ 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 $12,150$ additional shares of common stock for $$13$ per share.

June $15$ Declared a cash dividend of $$1\mathrm{.}65$ per share to stockholders of record on June $30.$

July $10$ Paid the $$1\mathrm{.}65$ cash dividend.

Dec. $1$ Issued $5,400$ additional shares of common stock for $$13$ per share.

Dec. $15$ Declared a cash dividend on outstanding shares of $$1\mathrm{.}75$ per share to stockholders of record on December $31.$

$($a$)$

Prepare a tabular summary to record the three dates that involved dividends. Include margin explanations for the changes in revenues

and expenses. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of

the amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to $0$ decimal places, e$.$g$.5,276.)$