BEFORE YOU GO ON... DO IT The board of directors of the Blue Heron Corporation met on December 22 and voted in favour of decare both the annual preferred share dividend and a $1 common share dividend to shareholders of recorder January 1. The dividend will be paid on January 15. The company has 30,000, $4 noncumulative creier shares and 150,000 common shares. Prepare the entries required on each of these dates