tortor, news reported on Januay 1, 2002. The company stud 4.000 stars of common work and 1 200 shares of preferred took on that date. The preferred stock is cumulative $100 per with a 12% dividend rate. The company has Napad any vided yet. 2025, e company de first profitable year, and on December 31, 2025, the company declared a total dividend of $36.000. Journalize the dividend declared for the preferred stockholders 57600 DA Cash Did yes 57.100 Ti thi hnh gas Dos Payabi - Prole 36.400 OG Divina Payetlerine Cathe 38.400 5400 OD OP- Cahan ST. 57,000 O A. Cash Dividends Dividends Payable - Preferred 57,600 57,600 OB. Cash Dividends Dividends Payable - Preferred 38,400 38,400 OC. Dividends Payable - Preferred Cash Dividends 38,400 38,400 OD. Dividends Payable - Preferred Cash Dividends 57,600 57,600