Your answer is partially correct. Try again. On January 1, Guillen Corporation had 97,400 shares of no-par common stock issued and outstanding. The stock has a stated value of $5 per share. During the year, th following occurred. Apr. 1 June 15 July 10 Dec. 1 Issued 28,400 additional shares of common stock for $19 per share. Declared a cash dividend of $1 per share to stockholders of record on June 30 Paid the $1 cash dividend. Issued 2,900 additional shares of common stock for $20 per share 15 Declared a cash dividend on outstanding shares of $1.80 per share to stockholders of record on December 31