Maria Cook Corporation issued 290.000 shures of $20 par value 5% preferred stock on Jaruary 1,2018 , for $6.525 , 000 in Derember 2020. Maria-Cook declared its first dividend of $880 , 000 . (a) Prepare Maria-Cook's journal entry to record the issuance of the preferred stock (Lbt oll detit entries bctone cndit antries. Credft.