(20 points) co Corporation's first year of business, the following transactions affected its equity accom e journal entries to record the following transactions On January 1, Draco issued 4,000 shares of $10 par value common stock fot On November 1, the board declared a $1 cash dividend per share to shareholders. On December 1, Draco paid the cash dividend declared on November 1. On December 12, Draco reacquired 100 shares of common stock for $30 each. 6