Record the declaration of a cash dividend on its common stock of $1.50 per share and a $480,000 (4\% of par value) cash dividend on its preferred stock payable to all stockholders of record on November 15. (Hint: Dividends are not paid on treasury stock.) Note: Enter debits before credits. Record the payment of the dividends declared on November 1. Note: Enter debits before credits. Based on the stockholders' equity section of The Seventies Shop, answer the following questions. Re amounts are presented in thousands. - How many shares of common stock have been issued? (Enter you answer in total number of shares, no