1. prepare the journal entry to record tamas company’s issuance of 6,300 shares of $100 par value, 7% cumulative preferred stock for $103 cash per share. 2. assuming the facts in part 1, if tamas declares a year-end cash dividend, what is the amount of dividend paid to preferred shareholders? (assume no dividends in arrears.)

The following information is needed to reconcile the cash balance for gourmet catering services. * a deposit of $5,600 is in transit. * outstanding checks total $1,000. * the book balance is $6,400 at february 28, 2019. * the bookkeeper recorded a $1,800 check as $17,200 in payment of the current month's rent. * the bank balance at february 28, 2019 was $17,410. * a deposit of $400 was credited by the bank for $4,000. * a customer's check for $3,300 was returned for nonsufficient funds. * the bank service charge is $90. what was the adjusted book balance?