Please help me to solve these three accounting questions, Thanks

Lotus Coffee owns the building where it operates. Murray is unsure of how to properly record the property taxes. The property tax bill of $5,400 for the calendar year 2022 arrived on March 31,2022, and is payable on June 30,2022 . How should he record the entry for March 31 , June 30 , and December 31 given that the business is doing quarterly adjusting entries? The company fiscal year-end is also December 31. Lotus Coffee Inc. is a private corporation that is authorized to issue 200,000, $3.5 noncumulative preferred shares and an unlimited number of common shares. Murray provides you with the following information about Lotus Coffee Inc.'s equity at January 1, 2022: Q1: On January 1, 2022, Murray owns all the Common shares, and his Uncle Stan owns the Preferred shares. When the corporation was created, the lawyer suggested setting up two types of shares. Murray doesn't know how Preferred shares are different than Common shares. Explain to Murray what the differences are, including what make Preferred shares preferred. Q2: Lotus| Coffee Inc. needed some extra cash to repair one of the broken roasters. On May 18, 2022, Lotus Coffee Inc. issued, to Uncle Stan, 2,000 Preferred shares for $15,000 and 1,000 Common shares for $10,000. The $25,000 was e-transferred to Lotus' bank account on the same day. Murray asks you to prepare the journal entry related to issuing these shares. Q3: After getting multiple estimates to repair the broken roaster, Murray decides it is too expensive to repair, so the company will have to purchase a new one. A quality roaster is quite costly, and Murray doesn't want to go to his uncle for more money. He looks into using debt financing. Murray is thinking that issuing a bond would be a good way to borrow the money. Explain to Murray what advantages using a bond has over issuing more shares to pay for the roaster