On October 1, 2024, Cullumber Co declared an annual cash dividend to preferred shareholders of $5 per share; at the time the dividend was declared, there were 2,700 preferred shares issued and outstanding. The date of record for the dividend was December 1 and the dividend was paid on December 31 . On October 31,2024 the company also declared a 4% stock dividend for comman sharehalders; at the time the stock dividend was declared the common shares were trading at $10 per share and Cullumber had 23,000 commons shares issued and outstanding. The date of record was December 15 and the issuance date of the dividend was December 31. (a) Record any and all journal entries that occurred on each of the dates indicated above. (Credit occount titles are automatically indented when the amount is entered. Do not indent manuaily. If no entry is required, seiect "No Entry" for the account titles and enter " 0" for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)