Journal entry worksheet Record the issuance of 700 shares of $10 par value, preferred stock for $11 per share. Note: Enter debits before credits. Journal entry worksheet 5 Record the entry on the date of record. Note: Enter debots before credits: Journal entry worksheet Record the declaration of a cash dividend of $0.70 per share to all stockholders of record (both common and preferred) on October 15. Note: Enter debats before credits. Journal entry worksheet 45 Record the issuance of 4,900 shares of no-par common stock for $14 per share. Note: Enter debits before credits. Italian Stallion has the following transactions during the year related to stockholders' equity. February 1 Issues 4 , 940 shares of no-par common stock for $14 per share. May 15 Issues 70 shares of $10 par value, 78 preferred stock for \$11 per share. 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 Journol Entry Required" in the first occount field.) Journal entry worksheet Record payment of the cash dividend declared on October 1. Note: Enter debits beforecredits