On October 14, the board of directors of Celery Cede Corp. voted to declare the annual preferred share dividend to shareholders of record on November 1. payable on November 21. The company is authorized to issue 100,000, $7.50 noncumulative preferred shares; 26,000 have been issued. Prepare the required entries on each of these dates. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date ACCount Tiles and Explanation Debit Credit Oct. 14 Nov. 1 Nov. 21