Preferred stock, $100 par, 8% $30,000
Common stock, $10 par 190,000
Contributed capital in excess
Of par common 10,000

Question- Declared the annual dividends on the preferred stock and dividends on the common stock at $1/share to the stockholders of record, no previous dividend has been declared.

My question is, what are my general journal entries for this question, thanks

They have given you the par value and the account balance of the common stock. From that, you can figure out the number of shares, which will tell you the amount of the dividends to be paid in total (i.e. number of shares at $1 per share). Preferred stock dividends are paid at a fixed rate. In this case the dividend is calculated as 8% of $30,000, or $2,400.

The entry is to debit Dividends Declared and credit Dividends Payable. When they are paid, the entry is to debit Dividends Payable and credit Cash.

Just so you know, Dividends Declared is a temporary account in the equity section of the Balance Sheet. It will be closed to Retained Earnings at the end of the year. You will sometimes see the entry made directly to Retained Earnings.