need help on number one, two, and three

B. (Recording the Issuance of Common and Preferred Stock) Envy Gas Corporation was organized on June 1, 2019. It is authorized to issue 100,000 shares of 5%, $100 par value preferred stock, and 1,750,000 shares of no par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year. June 15 Issued 165,000 shares of common stock for cash at $5 per share. June 30 Issued 25,000 shares of preferred stock for cash at $102 per share. Aug. 15 Issued 27,000 shares of common stock for a factory building. The asking price of the factory building was $150,000; the appraised value of the factory building was $140,000. Sept. 1 Issued 200,000 shares of common stock for cash at $7 per share. Oct. 1 Issued 5,000 shares of common stock to attorneys upon receipt of their $40,000 invoice for services rendered in helping to settle a lawsuit. Nov. 1 Issued 6,000 shares of preferred stock for cash at $104 per share. Instructions 1) Calculate the amount of the annual dividend assigned to one share of preferred stock. 2) Prepare the journal entries to record the above transactions. 3) On November 30, 2019, the Board of Directors declared a $0.10 dividend on Common shares and therefore also declared a dividend on preferred shares, payable on December 24, to shareholders of record on December 10. (a) How much is the total dividend to Preferred Shareholders. (b) Calculate the total dividend. () Prepare the journal entries to record the dividends.(CkFig: $194,700)