Record the following transactions for Splish Brothers Corporation on the dates indicated. 1. On March 31, 2020, Splish Brothers Corporation discovered that Depreciation Expense on equipment for the year ended December 31, 2019, had been recorded twice, for a total amount of $82,000 instead of the correct amount of $41,000. 2. On June 30, 2020, the company's internal auditors discovered that the April 2020 telephone bill for $4,700 had erroneously been charged to the Interest Expense account. 3. On August 14, 2020, cash dividends on preferred stock of $150,000 declared on July 1, 2020, were paid. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit