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Prepare the journal entry for each of the following independent transactions: Do not enter dollar signs or commas in the input boxes. For transactions that have 2 debits or credits, enter the accounts in alphabetical order. a) A company issued 14,900 common shares for a total of $113,000 on March 1, 2020. Date Account Title and Explanation Debit Credit Mar 1 Cash 113000 Common Shares 113000 Issued common shares for cash b) A company declared dividends totalling $152,000 on March 3, 2020. Of that amount, preferred shareholders will receive $60,800 and common shareholders will receive the rest. The company uses the cash dividends account to record the declaration Date Account Title and Explanation Debit Credit Mar 3 Cash Dividends - Common Preferred Shares 60800 Common Shares Record declaration of dividends C) A company declared dividends for common shareholders totalling $196,000 on March 5, 2020. Payment of the dividends is on March 27, 2020. Record the ants for thn niimont of the dividonda C) A company declared dividends for common shareholders totalling $196,000 on March 5, 2020. Payment of the dividends is on March 27, 2020. Record the entry for the payment of the dividends. Date Account Title and Explanation Debit Credit Mar 27 Pay dividends to shareholders