The stockholders' equity section of Sage Hill Corporation at December $31,2019,$ included the following:

$5\%$ preferred stock, $$100$ par value, cumulative,

$10,000$ shares authorized, $8,600$ shares issued and outstanding

$$860,000$

Common stock, $$10$ par value, $250,000$ shares authorized, $202,000$ shares issued and outstanding

$$2,020,000$

Dividends were not declared on the preferred stock in $2019$ and are in arrears.

On September $15,2020,$ the board of directors of Sage Hill Corporation declared dividends on the preferred stock for $2019$ and $2020,$ to stockholders of record on October $1,2020,$ payable on October $15,2020.$

On November $1,2020,$ the board of directors declared a $$0\mathrm{.}80$ 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 Sage Hill Corporation on the dates indicated below:

September $15,2020$

November $1,2020$

October $1,2020$

November $15,2020$

October $15,2020$

November $30,2020$

$($If 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. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit