10-49A. Analyzing stockholders' equity (Learning Objectives 2, 3, \& 4) 20-25 min. Radisson, Inc., included the following stockholders' equity on its year-end balance sheet at December 31,2010 , with all dollar amounts, except par value per share, adapted and in millions: Requirements 1. Identify the different issues of stock Radisson, Inc., has outstanding. 2. Give the two entries to record issuance of the Radisson, Inc., stock. Assume that all the stock was issued for cash. Explanations are not required. 3. Assume that preferred dividends are in arrears for 2009 and 2010 . Record the declaration of a $50 million cash dividend on December 30,2011 . Use separate Dividends Payable accounts for preferred and common stock. Round to the nearest $1 million. An explanation is not required