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 S16 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 Required Record each of these transactions. If no entry is required for a transaction event, select No ournal entry required" in the irst accountfield. View transaction list Journal entry worksheet Declares a cash dividend of S0.95 per share to all stockholders of record (both common and preferred) on October 15. Note: Enter debits before credits Date General Journal Debit Credit October 01 Dividends Dividends payable Record entry Clear entry View general journal