The Annapolis Corporation's stockholders' equity accounts have the following balances as of January 1, 2018: Annapolis engaged in the following dividend transactions during 2018, 2019, and 2020: 2018: Dividends are in arrears for 2016 and 2017. On December 1, 2018, the annual cash dividend plus the dividends in arrears were declared on the preferred stock. In addition, a $1.50 per share dividend was declared on the common stock. The dividends were paid on December 31, 2018. 2019: On December 1,2019, the annual cash dividend on the preferred stock was declared. The dividend was paid on December 31, 2019. On December 10, a 30% stock dividend was declared on the common stock, distributable on January 25,2020 . The market price per share for the common stock on December 10,2019 , was $28. 2020: On January 25,2020 , the stock dividend declared on December 10,2019 , was issued. On December 1 , the annual cash dividend on the preferred stock was declared; it is payable on January 15,2021. In addition, on December 1, a 10\% stock dividend was declared on the common stock, distributable on January 20, 2021. The market price per share for the common stock on December 1, 2020, was $23. No other stock transactions took place during 2018,2019 , or 2020. Required: Prepare the entries to record the dividend transactions for 2018, 2019, and 2020. (Do not record any transactions for 2021.)