At December 31, 2018 the balance in Bendilli Corporations $8 Preferred Shares account was $400,000 with 9,000 shares issued, 80,000 authorized and Common Shares account was $469,000 with 60,000 shares issued, 4,000,000 shares authorized. Retained Earnings had a balance of $350,000.

During 2019 Bendilli Corporation had the following equity-related transactions:

1. On January 1^st, the company issued 22,000 common shares for $15 per share.
2. On June 1 the board of directors declared the annual cash dividend to the preferred shareholders, payable on June 20th to shareholders on record on June 15.
3. On October 30 the board of directors of Bendilli Corporation declared a 15% common stock dividend which was issued on November 28^th to shareholders on record on November 15^th. The fair value of Bendilli Corporations shares is $13 on Oct. 30, $12.75 on Nov. 15, and $14 on Nov. 28.
4. On December 31 the board of directors declared a 2-for-1 stock split on the common shares. Bendilli Corporations shares were selling for $15.50 on December 31.
5. The company had profit of $283,000 for 2019.

Part A: Provide the appropriate entries, if required, on the following dates. If no entry is required, state NO ENTRY REQUIRED.

Part B: Using the information from Part A create a statement of changes in equity for Bendilli Corporation.