The shareholders' equity section of Tamarisk Corporation at December $31,2023,$ included the following:

$$6$ preferred shares, cumulative,

$12,000$ shares authorized, $10,000$ shares issued $$1,000,000$

Common shares, $270,000$ shares authorized,

$220,000$ shares issued

$$2,200,000$

Dividends were not declared on the preferred shares in $2023$ and are in arrears.

On September $15,2024,$ the board of directors of Tamarisk Corporation declared dividends on the preferred shares for $2023$ and $2024,$ to shareholders of record on October $1,2024,$ payable on October $15,2024.$

On November $1,2024,$ the board of directors declared a $$2$ per share dividend on the common shares, payable November $30,2024,$ to shareholders of record on November $15,2024.$

Prepare the journal entries that should be made by Tamarisk Corporation in $2024.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem.$)$

Date

Account Titles

Debit

Credit