Can someone help. I am stuck and i dont understand this section. I have uploaded this to google drive to see the rest of the excel spreadsheet. The link is below. Thank you in advanced.

https://docs.google.com/spreadsheets/d/1p5RTuhfkUgX1lCSxexvMrmZeWI16l34z/edit?usp=sharing&ouid=110613119019252960172&rtpof=true&sd=true

AC X AutoSave O Off) abc Excel 12 Jan 2021 - Excel Search (Alt+Q) Amanda Castle File Home Insert Draw Page Layout Formulas Data Review View Help Share Comments Insert LO Calibri 11 AA ab Wrap Text General Ex AY O Delete * Merge & Center Conditional Format as BIU $ ~ % " Cell Sort & Find & Analyze Sensitivity Paste = Formatting * Table Styles Format Filter ~ Select v Data Cells Analysis Sensitivity Clipboard Font Alignment Number Styles Editing M75 X V L M N O P Q A B C D E F G H J K 1 Journalize the required entries for the following dates in relation to a cash dividend A W N - totaling $ 62,000.00 Date of Declaration 4-Jan Date of Record 13-Jan Date of Payment 3-Feb Journal Entry Date Account Debit Credit 10 11 12 13 14 15 16 17 18 19 2 Apple Co. has outstanding stock amounts below: 20 Shs Type Par Value Percent 21 32,000 Preferred, noncumulative 35 1% 27 120,000 Common Stock 15 Excel #12 + + 100% Ready :36 PM Type here to search O X 55F Cloudy 12/9/2021 F3