Date Accounts and Explanation Debit Credit Oct. 9 Oct. 10: Declared a $13,000 cash dividend for stockholders of record on Oct. 20. Use a separate Dividends Payable account for preferred and common stock. Date Accounts and Explanation Debit Credit Oct. 10 Requirement 2. Prepare the stockholders' equity section of A-Wireless's balance sheet at October 31, 2018. Assume A-Wireless's net income for the month was $87,000. (Assume all temporary accounts have been closed prior to preparing the stockholders' equity section of the balance sheet.) A-Wireless Wireless Balance Sheet (Partial) October 31, 2018 Stockholders' Equity Paid-In Capital: U Total Paid-In Capital Total Stockholders' Equity