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The balance sheet for Umi Sustainable Seafood Inc. reported the following components of equity on December 31, 2019: Common shares, unlimited shares authorized, 20,100 shares issued and outstanding Retained earnings Total equity $369,000 217,000 $586,000 In 2020, Umi had the following transactions affecting shareholders and the equity accounts: Jan. 5 The directors declared a $3.30 per share cash dividend payable on Feb. 28 to the Feb. 5 shareholders of record. Feb. 28 Paid the dividend declared on January 5. July 6 Sold 800 common shares at $38.50 per share. Aug. 22 Sold 1,300 common shares at $27.30 per share. Sept. 5 The directors declared a $3.30 per share cash dividend payable on October 28 to the October 5 shareholders of record. Oct. 28 Paid the dividend declared on September 5. Dec. 31 closed the $347,300 credit balance in the Income Summary account. 31 closed the Cash Dividends account. Required: 1. Prepare journal entries to record the transactions and closings for 2020. The company uses a Cash Dividends account when dividends are declared. Required: 1. Prepare journal entries to record the transactions and closings for 2020. The company uses a Cash Dividends account when dividends are declared. Answer is not complete. No Date General Journal Debit Credit 1 Jan 05, 2020 Cash dividends Common dividend payable 2 Feb 28, 2020 Common dividend payable Cash OOOO 3 Jul 06, 2020 Cash Common shares 4 Aug 22, 2020 Cash Common shares 5 Sep 05, 2020 Cash dividends Common dividend payable 6 Oct 28, 2020 Common dividend payable Cash 7 Dec 31, 2020 Income summary Retained earnings 8 Dec 31, 2020 Retained earnings Cash dividends 2. Prepare a statement of changes in equity for the year ended December 31, 2020. (Amounts to be deducted should be indicated by a minus sign.) X Answer is not complete. UMI SUSTAINABLE SEAFOOD INC. Statement of Changes in Equity For Year Ended December 31, 2020 Common Retained Shares Earnings Total Equity Balance, January 1 Issuance of shares Profit Dividends Balance, December 31 0 $ 0 $ 0 3. Prepare the equity section of the corporation's balance sheet as of December 31, 2020. (Enter all amounts as positive values.) Answer is not complete. UMI SUSTAINABLE SEAFOOD INC. Equity Section of the Balance Sheet December 31, 2020 Contributed capital: Common shares, unlimited shares authorized, 22,200 shares issued and outstanding Retained earnings Total equity $ 0