The stockholders' equity section of Maria Corporation at December 31,2020 , included the following: Dividends were not declared on the preferred stock in 2020 and are in arrears. On September 15, 2021, the board of directors of Maria Corporation declared dividends on the preferred stock for 2020 and 2021 , to stockholders of record on October 1, 2021, payable on October 15, 2021. On November 1, 2021, the board of directors declared a $.50 per share dividend on the common stock, payable November 30,2021 , to stockholders of record on November 15, 2021. Prepare the journal entries that should be made by Maria Corporation on the dates indicated below