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21. On June 15, the board of directors declared that the stockholders of record on June 30 would receive $2 dividend per share of common stock and $5 per share of preferred stock on July 15. The company had 5,000 shares of common stock outstanding and 1,000 shares of preferred stock outstanding. Make the entries. 22 A corporation had 1,000 shares of issued and outstanding $1 par value common stock. The excess of issue price over par amount related to this stock was $150.000. What is the paid in capital portion of the stockholders' equity section of the balance sheet? 23. Using question 22---On January 15, the corporation purchased 500 shares of the stock for $200 per share. Make the entry 24. Using question 22 and 23-...On April 1, the corporation sold 250 share of the treasury stock for $250 per share. Make the entry. 25. After the transactions in question 22-24 what is the value of the treasury stock? 26. What is the value of the paid in capital from sale of treasury stock