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Omar Corporation has 10,000 shares of $100 par value, 8%, preferred stock and 50,000 shares of $10 par value common stock outstanding at December 31,2020. Instructions a) Assume the preferred dividend and a common dividend of $1 per share are declared on December 31,2020 and paid on January 15 , 2021. Prepare the journal entry to record the declaration and payment of the dividends. b) Assume the dividends in a) above were not declared on December 31,2020 . If the preferred stock is cumulative and dividends were last paid on the preferred stock on December 31,2017 , (1) wltat are the dividends in arrears on December 31 , 2020 , and (2) how should these dividends be reported