Declared dividends, payable on Dec 20, to stockholders of record on Dec 13, as follows: a. Cash dividends of 4% on the preferred stock b. Cash dividends of $1 per share on the 20250 common shares outstanding. These are the balances in the General ledger Common stock, $10 Par CR 202,500.00 Preferred 4% stock, $100 Par CR 45,000.00 Paid-in Capital in Excess of par-common stock CR 37,500.00 Paid-in capital in excess of par- preferred stock CR 15,000.00 Cash dividends DR 11025.00 I need help with the journal entries for a and b and then the cash payments entry for issuing a check to pay them