PLEASE Answer in the provided format On January 1, Whispering Winds Corp. had 62,600 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 16,650 additional shares of common stock for $13 per share.
June	15		Declared a cash dividend of $1.55 per share to stockholders of record on June 30.
July	10		Paid the $1.55 cash dividend.
Dec.	1		Issued 7,400 additional shares of common stock for $11 per share.
Dec.	15		Declared a cash dividend on outstanding shares of $1.65 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.)

		Assets	=	Liabilities	+	Stockholders Equity
						Paid-in-Capital		Retained Earnings
		Cash	=	Dividend Payable	+		+	Revenue	-	Expense	-	Dividend
June 15		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		select an option Dividends/Common stock/Interest expense/Paid-in-capital in excess of common stock/Preferred stock/Paid-in-capital in excess of preferred stock
July 10		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option Dividends/Common stock/Paid-in-capital in excess of common stock/Interest expense/Paid-in-capital in excess of preferred stock/Preferred stock
Dec. 15		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option Preferred stock/Interest expense/Paid-in-capital in excess of common stock/Paid-in-capital in excess of preferred stock/Common stock/Dividends

PLEASE Answer in the provided format