Bramble Limited issued 105,000 18 par value, cumulative, 8% preference shares on January 1, 2015, for 2,584,800. In December 2017, Bramble declared its first dividend of E813,100 (a) Prepare Bramble's journal entry to record the issuance of the preference shares. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (b) If the preference shares are not cumulative, how much of the 813,100 would be paid to ordinary shareholders? Ordinary Shares Dividends (c) If the preference shares are cumulative, how much of the E813,100 would be paid to ordinary shareholders? Ordinary Shares Dividends