3. Question 3: Sub-CLO- 1, 2 & 6, Weight (15%) On April 1, PT Nusantara Indah issued 25,000 bonds at a price of Rp. 75,000 per share with an interest of 10% per annum which is paid semiannually. In addition, PT Nusantara Indah also issued 12,500 preferred shares and 55,000 ordinary shares at a price of Rp 172,000 and Rp 123,000, respectively. The company distributes dividends to preferred stockholders of Rp3,000/share. From the company's financial statements, it is known that the company's net income is Rp. 30,625,000. Make: a. EPS for preferred stock! b. Prepare journal entries for the above transactions