Which of the following is NOT one of the procedural steps for calculating dividends with cumulative, fully participating preferred stock? Calculate the preferred dividends. Calculate the total par value. Calculate common dividends. Calculate treasury stock. 2 pts Question 14 The journal entry to record the final installment from a common stock subscription is: a debit Cash and a credit to Paid in Capital in Excess of Par Value-Common Stock a debit to Subscriptions Receivable-Common Stock and a credit to Cash O a debit to Cash and a credit to Subscriptions Receivable-Common Stock a debit to Common Stock Subscribed and a credit to Cash