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(a) Journalize the share transactions. (b) Calculate the number of common shares issued at December 31, 2011 and the average cost per common share. (c)

(a)

Journalize the share transactions.

(b)

Calculate the number of common shares issued at December 31, 2011 and the average cost per

common share.

(c)

Calculate the amount of the December 31, 2012 total dividend declared and the amount of

dividends in arrears after declaring the December 31, 2012 dividend.

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