1. A 2: 1 split took place for the common shares on March 31,2023
2. Preferred shares totaling 10,000 were issued for cash at $4 per share on May 15, 2023
3. Declared a 5% common share dividend on June 4, 2023 to be issued June 18, 2023, The shares were trading at $5.20 and $5.00 respectively on those dates.
4. Record the dividend event on June 18, 2023
5. Redeemed 20,000 common shares on June 25, 2023 paying $3.90 per share

What is the journal entry for this?