Gillian's Gem's has Preferred Stock $100 Par 8% Dividend Rate-s8 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 S4 per share for cash on Jan 10, 2019. Gillian sells or issues 1,000 shares of $100 par 8% Preferred Stock at par value for cash on Jan 30, 2019. Gillian declares and pays a $2.00 Cash Dividend to Common Stockholders on March 8, 2019. Gillian declares and pays the Preferred Cash Dividend on April 15, 2019. a. b, c. d