Tabula Enterprises Inc. reported the following information in its October 31, 2019, annual report: (Click the icon to view the shareholders' equity.) Required Requirement 1. Identify the different issues of shares that Tabula Enterprises Inc. has outstanding. Tabula has outstanding. Requirement 2. What is the average issue price per preferred share? (Round your answer to the nearest cent.) The average issue price per preferred share is $ Requirement 3. Make two summary journal entries to record issuance of all the Tabula shares for cash. Explanations are not required. Record the issuance of the preferred shares. (Record debits first, then credits. Exclude explanations from journal entries.) Date Journal Entry Accounts Debit Credit