Question 20 4.75 pts At Microsoft, the board of directors declared a $0.75 per share cash dividend on its common stock. On the date of declaration, there were 77,000 shares authorized. 67.000 shares issued, and 7,000 shares held as treasury stock. What amount is recorded into the dividend account on the date of the dividend declaration? Fill in the blank with your calculated number. DO NOT include commas, signs, period, decimal points, etc., just enter the raw number. Webcourses will add commas to your answer automatically. For example, if you calculated the answer to be $24,123, you would only input: 24123 Question 21 4.75 pts Using the ending balances shown in the Partial Adjusted Trial Balance listed below, what is the total dollar ($) balance for the accounts that have a normal credit balance? Fill in the blank with your calculated number. DO NOT include commas. $ signs, period, decimal points, etc. just enter the raw number. Webcourses will add commas to your answer automatically. For example, if you calculated the answer to be $24.123, you would only input: 24123 Partial Adjusted Trial Balance December 31, 20xx Accounts Normal Balance Question 21 4.75 pts Using the ending balances shown in the Partial Adjusted Trial Balance listed below, what is the total dollar ($) balance for the accounts that have a normal credit balance? Fill in the blank with your calculated number. DO NOT include commas, $ signs, period, decimal points, etc.. just enter the raw number. Webcourses will add commas to your answer automatically. For example, if you calculated the answer to be $24, 123, you would only input: 24123 Partial Adjusted Trial Balance December 31, 20xx Accounts Normal Balance Cash 10,000 Accounts Receivable 5,000 Inventory 150,000 Sales Tax Payable 50,000 Accounts Payable 8,000 Deferred Revenue 8,000 Current Portion Long-term Debt 10,000 Long-term Debt 50,000 Common Stock 25,000 Treasury Stock 6,000 Retained Earnings 50,000 Dividends 4,000 Service Revenue 20,000 Cost of Good Sold 5.000 Rent Expense 5.000