At its year ended December 31, 2020, JKL, a publicly traded company listed in the Toronto Stock Exchange reported the following shareholders' equity accounts: Preferred Shares, $ 1 cumulative dividend, 1,000,000 authorized, 180,000 issued and $4,500,000 outstanding Common shares, no par, unlimited number authorized, 360,000 issued 7,200,000 Contributed Surplus - common shares retirement 50,000 Retained earnings 4,800,000 Shareholders Equity $16,550,000 The holdings in the preferred shares have not changed for the last five years. The last dividend declaration was at the end of 2019. The following transactions occurred during 2021: Mar 30 JKL repurchased and immediately cancelled 60,000 common shares at cost of $21 per share. JKL repurchased and retired 30,000 preferred shares at a price of $26 each. Note that June 30 repurchased shares lose any rights to dividend. The board of directors declared 5% stock dividend on common shares and also declared Sep 30 dividends for the preferred shares. The common shares were trading at $22 per share on this day. All dividend declared will be settled on October 31. The board of directors declared 2 for 1 stock split on common shares effective on this Dec 1 date. The common shares were trading at $25 per share on this day. All dividend declared will be settled on October 31. Required 1. Provide all the journal entries for the events listed in 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)