3. On November 12th, Nutritious Pet Food Company's board of directors declares a cash dividend of $1.00 per common share, for shareholders of record on December 1st. On November 12th, the company has 12,000 shares outstanding but 2,000 shares are held as treasury shares. The company pays the dividend on December 14. Using a tabular summary, record the declaration, the date of record and the payment of the dividend. Remember to include a date on each transaction 4. Winger Corporation was organized in March. It is authorized to issue 500,000 shares of $100 par value 8% preferred stock. It is also authorized to issue 750,000 shares of $1 par value common stock. In its first year, the corporation has the following transactions: Mar. 1 Issued 10,000 shares of preferred stock at $115 per share Mar. 2 Issued 120,000 shares of common stock at $12.50 per share Jun 12 issued 10,000 shares of common stock at $15 per share Aug. 5 Issued 1,000 shares of preferred stock at $112 per share Sep 17 Purchased 2,000 shares of its own common stock at $10 per share Prepared a tabular summary to record the necessary transactions. Remember to include a date on each transaction