13. NAMA began business on January 1, 2021 by issuing all of its 1000 authorized shares of its $3 par value common stock for $10 per share. On June 30, they declared a cash dividend of $1 per share to stockholders of record on July 31. They paid the cash dividend on August 30. On November 1, NAMA reacquired 100 of its own shares of stock for $12 per share. Prepare all of the necessary journal entries to record the events described above