The shareholders' equity section of Tamarisk Corporation at December 31, 2020 included the following: $890.000 $6 preferred shares. cumulative, 10.900 shares authorized, 8,900 shares issued Common shares, 259,000 shares authorized 209,000 shares issued $2,090,000 Dividends were not declared on the preferred shares in 2020 and are in arrears. On September 15, 2021, the board of directors of Tamarisk Corporation declared dividends on the preferred shares for 2020 and 2021, to shareholders of record on October 1, 2021, payable on October 15, 2021. On November 1, 2021, the board of directors declared a $2 per share dividend on the common shares, payable November 30, 2021, to shareholders of record on November 15, 2021. Prepare the journal entries that should be made by Tamarisk Corporation in 2021. (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 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit September 15 Cash Dividends - Preferred 106800 Dividends Payable October 1 Dividends Payable 106800 Cash November 1