Western Communications has the following stockholders' equity on December $31,2018$ :

$($Click on the icon to view the stockholders' equity$)$

Read the requirements.

Requirement $1.$ Assuming the preferred stock is cumulative, compute the amount of dividends to preferred stockholders and to common stockholders for $2018$ and $2019$ if total dividends are $$11,230$ in $2018$ and $$44,000$ in $2019.$ Assume no changes in preferred stock and common stock in $2019.($Assume all preferred dividends have been paid prior to $2018.$ Complete all input boxes. Enter a $"0"$ for zero amounts. For the current year preferred dividend, be sure to enter the calculated dividend on the "current year dividend" line and the paid out dividend on the "total dividend to preferred stockholders" line.$)$

Western's $2018$ dividend would be divided between preferred and commol

Total Dividend$-2018$

Requirements

Dividend to preferred stockholders:

Dividend in arrears

Current year dividend

Total dividend to preferred stockholders

Assuming the preferred stock is cumulative, compute the amount of dividends to preferred stockholders and to common stockholders for $2018$ and $2019$ if total dividends are $$11,230$ in $2018$ and $$44,000$ in $2019.$ Assume no changes in preferred stock and common stock in $2019.$

Dividend to common stockholders

$2.$ Record the journal entries for $2018,$ assuming that Western Communications declared the dividend on December $1$ for stockholders of record on December $10.$ Western Communications paid the dividend on December $20.$