On September $15,2023,$ the Board of Directors of Sunland Company declared a $$0\mathrm{.}30$ per share cash dividend, payable on October $31$ to shareholders of record as of October $1.$ On the date of declaration, Sunland Company had $204,000$ common shares issued, of which $18,000$ were held in Treasury. On October $15,2023,$ the company Issued an additional $63,000$ common shares for $$5\mathrm{.}70$ each.

Prepare all the required journal entries to record these transactions. $($List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually, If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[,$Retained Earnings,,$],[,$Dividends Payable,,$],[,$No Entry,,$],[,$No Entry,,$],[,$Cash,,$],[,$Common Shares Subscribed,,$],[,$Dividends Parable,,$],[,,,$