BE15.9 (LO1) Hinges SpA issued 500 shares of 100 par value preference shares for 61,500. Prepare Hinges's journal entry. BE15.10 (LO3) Woolford Inc. declared a cash dividend of $1 per share on its 2 million outstanding shares. The dividend was declared on August 1, payable on September 9 to all shareholders of record on August 15. Prepare all journal entries necessary on those three dates