What is the answer to the following question and the rest of the requirements

1.	Identify the different classes of stock that Tremble Comfort Specialists has outstanding.
2.	What is the par value per share of Tremble Comfort? Specialists' preferred? stock?
3.	Make two summary journal entries to record issuance of all the Tremble Comfort? Specialists' stock for cash. Explanations are not required.
4.	No preferred dividends are in arrears. Journalize the declaration of a $300,000 dividend at June? 30, 2018?, and the payment of the dividend on July? 20, 2018. Use separate Dividends Payable accounts for preferred and common stock. An explanation is not required.