Can i have answer in pdf or in a writen paper

Aardvark Inc. has been incorporated for three years. The following is the equity section of the company's Balance Sheet on January 1, 2020: Contributed Capital: Preferred Shares, $5, cumulative, 50,000 authorized, 7,000 issued and outstanding $140,000 Common Shares, unlimited authorized, 57,000 issued and outstanding 570,000 Total Contributed Capital $710,000 Retained Earnings 497,000 Total Shareholders' Equity $1,207,000 During the year, the following equity transactions occurred: Jan. 15 Issued 3,000 common shares at $8 each for cash. Apr. 12 Paid a legal bill of $18,000 by issuing 2,000 common shares. Jun. 1 Board of Directors declared a cash dividend of $100,000 to be paid to shareholders of record at June 15, and distributed on June 30. The company did not declare or pay dividends in 2019. Aug. 1 Issued 700 preferred shares for $25 each for cash. Dec. 31 Prepare a closing entry related to the cash dividend, if necessary. REQUIRED: 1. Prepare the journal entries to record the above transactions. Show all your calculations. 2. Assume instead that the preferred shares are non-cumulative. How much of the $100,000 cash dividend would be given to each class of shareholders