A Corporation Has 10,000 Shares of $5 Par Common Stock

A corporation has 10,000 shares of $5 par common stock authorized but only 8,000 shares issued and outstanding. In the space provided, indicate the effect of the following dividend transactions (shown in chronological order) on each account listed by writing the amount and whether the account would be debited or credited. For any instances where there is no effect on the account, place N/A in the space.