Treat Cornfort Specialists, Inc. reported the following stockholders' equity on its balance sheot at June 30, 2024: (Click the icon to view the partial balance sheet.) Read the requirements. Requirement 1. Identify the different classes of stock that Treat Comfort Specialists has outstanding. Treat has outstanding. Data table Requirements 1. Identify the different classes of stock that Treat Comfort Specialists has outstanding. 2. What is the par value per share of Treat Comfort Specialists' preferred stock? 3. Make two summary journal entries to record issuance of all the Treat Comfort Specialists' stock for cash. Explanations are not required. 4. No preferred dividends are in arrears. Journalize the declaration of a $700,000 dividend at June 30,2024 , and the payment of the dividend on July 20, 2024. Use separate Dividends Payable accounts for preferred and common stock. An explanation is not required