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The stockholders' equity section of Sunland Company at December 31, 2019, included the following: Dividends were not declared on the preferred stock in 2019 and are in arrears. On September 15, 2020, the board of directors of Sunland Company declared dividends on the preferred stock to stockholders of record on October 1, 2020, payable on October 15,2020 . On November 1, 2020, the board of directors declared a \$1 per share dividend on the common stock, payable November 30,2020 , to stockholders of record on November 15,2020 . Prepare the journal entries that should be made by Sunland Company on the dates indicated below