On January 1, BearBack Corporation had 300,000 common shares issued. On April 10, the company declared a 10% stock dividend to be distributed on April 30. The market value of the shares was $7 on April 10 and $10 on April 30. The entry to record the transaction of April 30 would include a credit to Retained Earnings for $300,000. debit to Dividends Declared for $210,000. debit to Stock Dividends Distributable for $210,000. credit to Cash for $210,000. The shareholders' equity section of Corey Corporation at December 31, 2017 included the following: Preferred shares, $4 cumulative, 10,000 shares authorized, 8,000 shares issued $800,000 Common shares, 500,000 shares authorized, 400,000 shares issued $2,000,000 Dividends were not declared on the preferred shares in 2017 and are in arrears. On September 15, 2018, the board of directors of Corey Corporation declared all of the required dividends on the preferred shares to be paid to the shareholders of record on October 1, 2018 and payable on October 15, 2018.The amount of total dividends declared on preferred shares on September 15, 2018 is: $64,000. $54,000. $40,000. $32,000. During the year, Marigold Corp. reported an increase in Merchandise Inventory of $25,000. Cost of Goods Sold for the year was $150,000, and there was an $8,000 decrease in Accounts Payable. What were the cash payments to suppliers during the year? $117,000 $133,600 $167,000 $183,000