ABC Company has 333,000 shares of $2 par common stock authorized and 123,000 shares of $30 par, 5%, cumulative preferred stock authorized 1. On January 1, 2018, ABC sells 50,000 shares of the common stock at $7 per share. What entry will ABC make to record this stock issuance? 2. On April 9, 2019, ABC sells 4,000 shares of the preferred stock at $40 per share. What entry will ABC make to record this stock issuance? 3. On October 1, 2019, ABC declares a dividend of $10,000. (Assume the balances in Cash and Retained Earnings are sufficient for this.) The Record Date is November 1, 2019 and the Payment Date is November 15, 2019. What are the entries that should be made on each of these 3 dates? Declaration Date: Record Date: Payment Date