Italian Stallion has the following transactions during the year related to stockholders' equity. 5 February 1 Issues 4,300 shares of no-par common stock for $14 per share. May 15 Issues 800 shares of $10 par value, 4% preferred stock for $11 per share. October 1 Declares a cash dividend of $0.40 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. 10.55/11.11 points awarded 5 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 Date General Journal Debit Credit 10.55/11.11 points awarded 1 February 01 Cash 60,200 Common Stock 60,200 Scored 2 May 15 Cash 8,800 eBook Preferred Stock 8,000 Additional Paid-in Capital 800 Hint References 3 October 01 Cash 2,040 Dividends Payable 2,040 4 October 15 No Journal Entry Required 01 October 31 Dividends Payable 2,040 Cash 2,040