17 Recording and reporting equity 1 LO2, 3,5,6 Campsi Company had the following balances in its shareholders equity at 1 January: Contributed equity (4500000 ordinary shares) Retained earnings $2 100000 2225000 During the year, Campsi had the following transactions: 1 Mar. Issued 200000 ordinary shares for cash at $8 per share. 1Jul. Declared a 1 for 10 share dividend, payable 1 August. The shares were trading at $7 per share on 1 July 15 Aug. Declared a $0.50 per share cash dividend of record on 1 September, payable 15 September. Bought back 6000 ordinary shares for $45000. 1 Oct. 31 Dec Calculated total comprehensive income for the year to be $520000. Required a Prepare the journal entries to record the transactions. b Prepare Campsi's 31 December shareholders' equity section. c Calculate eamings per share for the year