please help me with both

QUESTION 32 Classic Sales Corporation offers warranties on all their electronic goods, Warranty expense is estimated at 3% of sales revenue. In 2018, the company had $602,000 of sales. In the same year, it paid out $12,000 of warranty payments. Which of the following is the entry needed to record the estimated warranty expense? Warranty Expense 18,060 Estimated Warranty Payable 18,060 12.000 Warranty Expense Estimated Warranty Payable 12,000 18,080 Warranty Expense Sales Revenue 18,060 12,000 Estimated Warranty Payable Cash 12,000 QUESTION 17 Organic Produce, Inc. has 49,000 shares of common stock outstanding and 6000 shares of preferred stock outstanding. The common stock is $0.08 par value; the preferred stock is 4% noncumulative with a $100.00 par value. On October 15, 2019, the company declares a total dividend payment of $56,000. How much dividend will be paid to the common stockholders? $56,000 $48,000 $24,000 $32,000