1 [33 points] Bentley Inc. had the following balances in its equity accounts at December 31, 2014. Common shares, unlimited shares authorized, 55,000 shares issued, and outstanding... $715,000 205,000 Retained earnings.. During 2015, the following equity transactions occurred: a. May 12: A 10% share dividend was declared when the market value was $13 per share, to be paid on November 23. b. November 23: Date of distribution regarding the 10% share dividend. c. December 31: Closed the dividend account. d. December 31: Closed the Income summary account, which has a credit balance of $90,000. a) Prepare journal entries to account for the transactions during 2015. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan). Date General Journal Account/Explanation F Debit Page GJ1 Credit b) Prepare the company's statement of changes in equity for the year ended December 31, 2015. Please make sure your final answer(s) are accurate to the nearest whole number. (select one) Statement of Changes in Equity (select one) Common Retained Total Shares Earnings Equity c) Prepare the company's equity section of the balance sheet for the year ended December 31, 2015. Please make sure your final answer(s) are accurate to the nearest whole number. Bentley Inc. Contributed capital Equity Section of the Balance Sheet December 31, 2015 Common shares, unlimited shares authorized: shares issued and outstanding... Retained earnings, Total equity