(A) Grandview issues a new category of preferred stock on 12/15/19. They are authorized 10,000 shares issue and sell 5,000 shares. The par value is $0.001 and the stock was sold for $5 a share.

(B) Grandview decides to issue a $200,000 dividend on 12/31/19. The dividend will be paid to all owners on record 1/15/20. The payment date will be 1/31/20.

(C) There are 625,000 shares of common stock authorized. 170,000 shares issued. 102,000 shares outstanding. All treasury stock is common stock held internally. Treasury stock is recorded at cost. (A) lists preferred stock details above.

Need Journal Entry for this, thank you!