3) Brussels Corporation has two classes of stock: Common, OMR 2 par value and preferred 4 par values. Brussels Corporation declared OMR 2.20 per share cash dividend on its common stock (25,000 shares) for stockholders on record as of month end. Brussels paid the dividend. Requirements: a) Journalize the issuance of 20,000 shares of common stock for OMR 10 per share. b) Journalize the entries declaring the cash dividend and paying the dividend