10-2A - Equity section analysis The December 31, 2024 shareholders' equity section of Hart Inc.'s balance sheet is shown below: Required: a.) How much were the preferred shares issued for? b.) How much were the common shares issued for? c.) What does authorized mean as it relates to common shares? d.) What does the term "non-cumulative" mean in relation to preferred shares? e.) What amount must the preferred shareholders receive before common shareholders can be paid a dividend? f.) Assume the company declared and paid the preferred dividend and also paid a dividend of $2 per common share. Journalize the transaction