Cash Dividends dividends.

a$.$ Prepare the journal entry for the declaration of the cash dividends.

b$.$ Prepare the journal entry for the payment of the cash dividends.

$\backslash$table$[[$Ref$.,$General Journal,Credit$],[$Description$,$Debit$],[$a$.,$s$,0,0],[,$Dividends payable $-$ Preferred stock,$0,0],[,s,0,0],[,$To record declaration of cash dividend,,$],[$b$.,,0,0],[,$Dividends payable $-$ Common stock,$0,0],[,,0,0],[,$To record payment of dividends.,,$]]$

Please answer all parts of the question.