D Question 5 6 pts On December 31, 2020, Cornell, Inc. has 2,500 shares of 7%, $200 par value cumulative preferred stock and 190,000 shares of $5 par value common stock outstanding. On December 31, 2020, the directors declare a $45,000 cash dividend. The entry to record the declaration of the dividend would include: O a credit of $45,000 to Cash Dividends. O a credit of $45,000 to Dividends Payable. a credit of $45,000 to Common Stock O a credit of $10,000 to Dividends Payable-Preferred D Question 6 6 pts Tempura, Inc. had 50,000 shares of common stock outstanding before a stock split occurred, and 200,000 shares outstanding after the stock split. The stock split was 04:1 reverse stock split O 2:1 1:4