Please answer the following three questions

11) Purrfect Paws Company issues 1,000 shares of $50 par preferred stock for $250.000. The company is not required to buy back the preferred stock. However, the preferred stock includes a redemption feature that gives the holder the option to redeem the shares for cash at specified dates. This would be classified as under U.S. GAAP and under IFRS. A) debt; equity B) debt; debt C) equity; debt D) equity; equity 12) Stinson Corporation has 7% participating preferred shares. In 2015 the company pays common shareholders dividends that are 9% of common par value. What, if any, additional dividend will preferred shareholders receive? A) 2% B) 9% C) 100% D) none 13) Bach, Inc. issued 800 shares of 8%,$80 par value, preferred stock for $80,000. The board of directors declared dividends on December 30 , to be paid in January. What journal entry is necessary to record the payment of dividends