i need the answer for b

ikysong Corporation issued 102,000 shares of $19 par value, cumulative, 6% preferred stock on January 1,2021, for $2,550,000. In December 2023 , Skysong declared its first dividend of $800,000. Your answer is correct. Prepare Skysong's journal entry to record the issuance of the preferred stock. (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) - Your answer is incorrect. If the preferred stock is not cumulative, how much of the $800,000 would be paid to common stockholders? Common Stock Dividends $