cainas cookies issued 1,000 shares, $1 par value common stock for $5,000 on 1/1/17, and then purchased 200 shares on 6/30/17 for $8.00 per share. on 10/1/17, the company declared a $3.00 cash dividend for all shareholders of record on 11/30/17 to be paid on 12/31. what journal entry is required on 6/30/17?