From the Trial Balance

Common Stock ($2 par)- Credit: $29200

Paid in Capital in Excess of Par Common Stock- Credit: $44580

Preferred Stock ($60 par)- Credit: $0

Paid in Capital in Excess of Par Preferred Stock- Credit: $0

Unrecorded Transactions, please record the transactions. Please show work if possible.

1. On January 1, 2019, GetSmart issued 520 shares of $60 par, 5% preferred stock for $75,810.
2. On January 1, 2019, GetSmart also issued 5,800 shares of common stock for $42,050.
3. On December 31, 2019 GetSmart declared an annual preferred dividend plus a $2.75 per share dividend on the on the outstanding common stock, all payable in cash on January 31,2020.