On January 1, 2018, Eves Company issued 1900 shares of 2%. 5100 par value, preferred stock for $225,000. The board of directors declared dividends to December 30 2018 Eves paid the dividends on January 30, 2019. What jumal entries are necessary to record these transactions? Prepare at the necessary Journal enties to record the transactions. (Record debes first, the credits. Bxclude explanations from any ouma entries:) First prepare the foumal entry to record the issuance of the preferred stock January 1, 2018 225.000 Account Cash Preferred Stock-2.5100 par Additional Capital in Excess of Par-Proferred