Italian Stallion has the following transactions during the year related to stockholders' equity. February 1 Issues 4,600 shares of no-par common stock for $14 per share. May 15 Issues 300 shares of $10 par value, 5.58 preferred stock for $11 per share. October 1 Declares a cash dividend of $0.55 per share to all stockholders of record (both common and preferred) on October 15. October 15 Date of record. October 31 Pays the cash dividend declared on October 1. Required: Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) No General Journal Debit Credit Date February 01 1 Cash 64,400 Common Stock 64,400 2 May 15 3,300 Cash Preferred Stock Additional Paid-in Capital 30 3,000 300 3 October 01 2,695 2,530 Dividends Dividends Payable Stock Dividends O 165 4 October 15 No Journal Entry Required 5 October 31 Dividends Payable Preferred Stock Cash