Bramble Corporation issued 111,000 shares of $19 par value, cumulative, 6\% preferred stock on January 1, 2019, for $2,530,000. In December 2021, Bramble declared its first dividend of $830,000. (a) Prepare Bramble's journal entry to record the issuance of the preferred stock. (Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts)