Sun Corporation received a charter that authorized the issuance of 96,000 shares of $6 par common stock and 22,000 shares of $75 par, 6 percent cumulative preferred stock. Sun Corporation completed the following transactions during its first two years of operation:

2018

Jan.	5		Sold 14,400 shares of the $6 par common stock for $8 per share.
	12		Sold 2,200 shares of the 6 percent preferred stock for $85 per share.
Apr.	5		Sold 19,200 shares of the $6 par common stock for $10 per share.
Dec.	31		During the year, earned $309,500 in cash revenue and paid $240,600 for cash operating expenses.
	31		Declared the cash dividend on the outstanding shares of preferred stock for 2018. The dividend will be paid on February 15 to stockholders of record on January 10, 2019.

2019

Feb.	15		Paid the cash dividend declared on December 31, 2018.
Mar.	3		Sold 3,300 shares of the $75 par preferred stock for $95 per share.
May.	5		Purchased 500 shares of the common stock as treasury stock at $12 per share.
Dec.	31		During the year, earned $245,600 in cash revenues and paid $177,000 for cash operating expenses.
	31		Declared the annual dividend on the preferred stock and a $0.50 per share dividend on the common stock.

Organize the transaction data in accounts under an accounting equation. (Enter any decreases to account balances with a minus sign. Indicating to provide separate effect on accounting equation for Revenue, Operating expense, and "NA" for no effect.

I cannot figure out how to calculate the dividend payables. I found some examples on the site but need help with my specific questions.