Gillian's Gem's has Preferred Stock $100 Par 8% (Dividend Rate-$8 per Share) and Common Stock with a S1 par value and has the following transactions for the year: 3. Gillian sells or issues 10,000 shares of Common Stock for $4 per share a. for cash on Jan 10, 2019 value for cash on Jan 30, 2019. Stockholders on March 8,2019 b, Gillian sells or issues 1,000 shares of $100 par 8% Preferred Stock at par c. Gillian declares and pays a $2.00 Cash Dividend to Common d. Gillian declares and pays the Preferred Cash Dividend on April 15,2019. Required: Record the entries in the Journal. Tara's Treasures issues a 10 Year $100,000 10% Face Value Bond Payable on Jan 1, 2019 at a 106% price. Interest is payable every Dec 31 4. REQUIRED: A. Record the Issuance of the Bond to Investors on Jan 1,2019 B Record the Annual Interest Payment on Dec 31st 2019