The stockholders' equity section of Blue Spruce Corp. at December 31, 2019, included the following: $1,230,000 5% preferred stock. $100 par value, cumulative, 22,800 shares authorized 12,300 shares issued and outstanding Common stock, $10 par value, 270,000 shares authorized 230,000 shares issued and outstanding $2,300,000 Dividends were not declared on the preferred stock in 2019 and are in arrears. On September 15, 2020, the board of directors of Blue Spruce Corp. declared dividends on the preferred stock to stockholders of record on October 1, 2020, payable on October 15, 2020. On November 1, 2020, the board of directors declared a $1 per share dividend on the common stock, payable November 30, 2020, to stockholders of record on November 15, 2020. Prepare the journal entries that should be made by Blue Spruce Corp. on the dates indicated below: September 15, 2020 November 1, 2020 October 1, 2020 November 15, 2020 October 15, 2020 November 30, 2020 Of no entry is required, select "No entry for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order in which they must have occurred.) Date Account Titles and Explanation Debit Credit UUU 1