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On January 1, Graves Corporation had 60,000 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 9,000 additional shares of common stock for $11 per share.
June15 Declared a cash dividend of $1.50 per share to stockholders of record on June 30.
July10 Paid the $1.50 cash dividend.Dec.1Issued 4,000 additional shares of common stock for $12 per share.
15 Declared a cash dividend on outstanding shares of $1.60 per share to stockholders of record on December 31.
Instructions Problem 1: Prepare a tabular summary to record the three dates that involved dividends.
Problem 2: How are dividends and dividends payable reported in the financial statements prepared at December 31
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