Vaughn Inc, has 1500 shares of 6%, $50 par value, cumulative preferred stock and 50275 shares of $1 par value common stock outstanding at December 31, 2020, and December 31, 2021. The board of directors declared and paid a $1800 dividend in 2020. In 2021. $9900 of dividends are declared and paid. What are the dividends received by the common stockholders in 2021? $900 $2700 $6300 $4500 If Oriole Company issues 5300 shares of $5 par value common stock for $178000, O Pald-In Capital in Excess of Par will be credited for $151500. Cash will be debited for $151500. Paid-In Capital in Excess of Par will be credited for $26500. O Common Stock will be credited for $178000. On December 31, 2021. Bramble, Inc. has 4200 shares of 5% $100 par value cumulative preferred stock and 59800 shares of $10 par value common stock outstanding. On December 31, 2021, the directors declare a $17800 cash dividend. The entry to record the declaration of the dividend would include: O acredit of $3200 to Cash Dividends. anote in the financial statements that dividends of $5 per share are in arrears on preferred stock for 2021 O a debit of $17800 to Common Stock O acredit of $17800 to Dividends Payable. On January 1, Sunland Corporation had 91000 shares of $10 par value common stock outstanding. On June 17, the company declared a 10% stock dividend to stockholders of record on June 20. Market value of the stock was $13 on June 17. The stock was distributed on June 30. The entry to record the transaction of June 30 would include a O credit to Pald-in Capital in Excess of Par for $27300. debit to Stock Dividends for $27300. O credit to Common Stock for $91000, Odebit to Common Stock Dividends Distributable for $118300