1. Prepare the journal entry to record Tamas Company's Issuance of 5,900 shares of $100 par value, 7% cumulative preferred stock for $105 cash per share View transaction Bat Journal entry worksheet 1 > Record the issue of $100 par value preferred stock for $105 cash per share. Note: Enter debits before credits Transaction General Journal Dobit Credit Record entry Clear entry View general Journal 2. Assuming the facts in part 1, If Tamas declares a year-end cash dividend, what is the amount of dividend paid to preferred shareholders? (Assume no dividends in arrears.) Par Value per Preferred Share Dividend Rate Dividend por Preferred Share Number of Preferred Shares Preferred Dividend