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February 1 Issues 4,200 shares of no-par common stock for $15 per share. May 15 Issues 200 shares of $10 par value, 3.5% preferred stock for $12 per share. October 1 Declares a cash dividend of $0.35 per share to all stockholders of record (both common and preferred) on October 15. October 15 Date of record. October 31 Pays the cash dividend declared on October 1. Journal entry worksheet 2 3 4 5 Record the issuance of 4,200 shares of no-par common stock for $15 per share. Note: Enter debits before credits. General Journal Debit Credit Date February 01 Record entry Clear entry View general journal Journal entry worksheet 3 4 5 Record the issuance of 200 shares of $10 par value preferred stock for $12 per share. Note: Enter debits before credits. Date General Journal Debit Credit May 15 Record entry Clear entry View general journal Journal entry worksheet