The stockholders' equity section of Crane Supply Corporation at December $31,2024,$ included the following:

$4\%$ preferred stock, $$100$ par value, cumulative,

$12,300$ shares authorized, $8,200$ shares issued and outstanding

$$820,000$

Common stock, $$10$ par value, $205,000$ shares authorized, $164,000$ shares issued and outstanding

$$1,640,000$

Dividends were not declared on the preferred stock in $2024$ and are in arrears.

On September $15,2025,$ the board of directors of Crane Supply Corporation declared dividends on the preferred stock to stockholders of record on October $1,2025,$ payable on October $15,2025.$

On November $1,2025,$ the board of directors declared a $$1$ per share dividend on the common stock, payable November $30,2025,$ to stockholders of record on November $15,2025.$

Prepare the journal entries that should be made by Crane Supply Corporation on the dates indicated below:

September $15,2025$

October $1,2025$

October $15,2025$

November $1,2025$

November $15,2025$

November $30,2025$

$($Credit dccount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the occount titles and enter $0$ for the amounts. Record joumal entries in the order presented in the problem. List all debit entries before credit entries$)$

Date

Account Titles and Explanation

Debit

Credit