Record the journal entries for the following facts: a. 500 shares of common stock outstanding. b. 600 shares of $100 six percent cumulative preferred stock have been outstanding since 2016. c. 800 shares of $100 seven percent non-cumulative preferred stock have been outstanding since 2010. d. The cumulative preferred stock is subordinate to the non-cumulative preferred stock. e. The common shareholders received a dividend in 2017. f. Dividends in 2018 were $5,000. g. Dividends declared by the board of directors were $16,000 in 2019. h. The dividends were paid twelve days after the board of directors declared them.
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