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Treat Comfort Specialists, Inc, reported the following stockholders' equitt (Click the icon to view the partial balance sheet) Data table Read the requiremants. Requirement 1. Identify the different classes of stock that Treat Comfort Treat has outstanding Requirement 2. What is the par value per share of Treat Comfort Speci. The par value per share of preferred stock is Requirement 3. Make two summary joumal entries to record issuance co debils first, then credits. Exclude explanations from any Journal entries ) Begin by recording the issuance of the preferred stock Treat Comfort Specialists, Inc. reported the following stockholders' equity on its balance sheet at June 30,2024 : (Click the icon to view the partial balance sheet.) Read the requirements. Begin by recording the issuance of the preferred stock. Novt racard tha issuance of the common stock. Kequirement 4. No preterred dividends are in arrears. Journalize the declaration of a $500.000 dividend at June 30 , 2024, and the payment of the dividend on July 20 . 2024. Use separate Dividends Payable accounts for preferred and common stock. An explanation is not required. (Record debits first, then credits. Exclude explariations from any journal entries.) Begin by recording the declaration of a $300,000 dividend at June 30,2024