The stockholders' equity section of Splish Brothers Corporation at December 31, 2019, included the following: 5% preferred stock, $100 par value, cumulative, 10,000 shares authorized, 8,200 shares issued and outstanding $820,000 Common stock, $10 par value, 250,000 shares authorized, 204,000 shares issued and outstanding $2,040,000 Dividends were not declared on the preferred stock in 2019 and are in arrears. On September 15, 2020, the board of directors of Splish Brothers 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 $0.70 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 Splish Brothers Corporation on the dates indicated below: September 15, 2020 November 1, 2020 October 1, 2020 November 15, 2020 October 15, 2020 November 30, 2020 Date Account Titles and Explanation Debit Credit 9/15/20 10/1/20 4 10/15/20 11/1/20 11/15/20