Italian Stallion has the following transactions during the year related to stockholders' equity.

February 1 Issues 5,400 shares of no-par common stock for $16 per share.

May 15 Issues 600 shares of $10 par value, 9.5% preferred stock for $13 per share.

October 1 Declares a cash dividend of $0.95 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.

I need help with October 1st please!