At December 31, 2021 in 2022 blank curb had outstanding 2000 shares of 100 Per value 8% cumulative preference share and 10,000 shares of 10 bar value ordinary shares. December 31, 2021 dividends in arrears on the preference share where 8000 cash dividends declared in 2022 total 30,000.

record the journal entry at the date of declaration