i need help with requirement #4

Thoughtful Comfort Specialists, Inc. reported the following stockholders' equity on its balance shtet at June 30, 2018 (Click the icon to view the partial balance sheet) Read the requirements Data Table * Requirements $ 1,000,000 Stockholders' Equity Pald-in Capital Preferred Stock 6%, Par Value: 750,000 shares authorized, 200,000 shares issued and outstanding Common Stock-$1 Par Value; 6,000,000 shares authorized, 1,310,000 shares issued and outstanding Pald-in Capital in Excess of Par-Common Total Paid-In Capital Retained Earnings Total Stockholders' Equity 1. Identify the different classes of stock that thoughtful Comfort Specialists has outstanding 2. What is the par value per share of Thoughtful Comfort Specialists preferred stock? 3. Make two summary journal entries to record issuance of all the Thoughtful Comfort Specialists' stock for cash. Explanations are not required. 4. No preferred dividends are in arrears. Joumalize the declaration of a $900,000 dividend at June 30, 2018, and the payment of the dividend on July 20, 2018. Use separate Dividends Payable accounts for preferred and common stock. An explanation is not required. 1,310,000 2,400.000 4.710,000 12,300,000 $ 17,010,000 Print Done Print Done