The equity sections from Atticus Groups 2013 and 2014 year-end balance sheets follow.

Stockholders Equity (December 31, 2013)
Common stock$5 par value, 50,000 shares authorized, 40,000 shares issued and outstanding	$	200,000
Paid-in capital in excess of par value, common stock		160,000
Retained earnings		340,000
Total stockholders equity	$	700,000

Stockholders Equity (December 31, 2014)
Common stock$5 par value, 50,000 shares authorized, 47,400 shares issued, 3,000 shares in treasury	$	237,000
Paid-in capital in excess of par value, common stock		197,000
Retained earnings ($50,000 restricted by treasury stock)		400,000
		834,000
Less cost of treasury stock		(50,000	)
Total stockholders equity	$	784,000

The following transactions and events affected its equity during year 2014.

Jan.	5	Declared a $0.40 per share cash dividend, date of record January 10.
Mar.	20	Purchased treasury stock for cash.
Apr.	5	Declared a $0.40 per share cash dividend, date of record April 10.
July	5	Declared a $0.40 per share cash dividend, date of record July 10.
July	31	Declared a 20% stock dividend when the stocks market value is $10 per share.
Aug.	14	Issued the stock dividend that was declared on July 31.
Oct.	5	Declared a $0.40 per share cash dividend, date of record October 10. How many common shares are outstanding on each cash dividend date?