03 214-28 RMA Journalizing shareholders equity transactions Apr. 20 PMA Corporation Inc. completed the following selected transactions during 2020: for 4 Declared a cash dividend on the 30,000, $1.40 preferred shares. Declared a $0.20 per share cash dividend on the 40,000 common shares outstanding, The date of record was March 15, and the payment date was March 28. Paid the cash dividends. Declared a 15 percent stock dividend on the common shares to hold- ers of record on April 29, with distribution set for May 31. The market value of the common shares was $14.00 per share. Issued the stock dividend shares. Repurchased 3,000 shares of the company's own common shares at $11.00 per share; average issue price was $8.00 per share. Nov. 14 Issued 1,000 common shares for $9.50 per share. Required Record the transactions in the general journal. not May 31 Jun. 17