Astra-One Company reported the following amounts in the stockholders' equity section of its: December 31, 2019, balance sheet. Ordinary share capital, $5 par (20,000 shares issued) 100,000 Ordinary share premium Additional issued capital - share repurchase Retained earnings Total 300,000 2,000 450,000 $852.000 During 2020, Astra-One took part in the following transactions concerning stockholders' equity. 1. Paid the annual 2019 $2 per share dividend on the outstanding ordinary shares. These dividends had been declared on December 31, 2019. 2. Reacquired 1,700 ordinary shares for $40 per share (using the treasury shares method). 3. Issued 20,000 ordinary shares for land valued at $300,000. 4. Issued 500 preference shares at $105 per share, $100 par per share. 5. Reacquired and retired 1,000 ordinary shares for $25 per share (using the retirement method). 6. Declared a property dividend of 1,000 shares of Meera ordinary shares that Astra-One had purchased earlier for $40,000 as an investment. Mecra's shares had a market value of $45 per share on the declaration date. These dividends are payable in 2021. REQUIRED: 1. Prepare journal entries to record transactions described above. 2. Prepare the December 31, 2020, stockholders' equity section.||