Below is the shareholders' equity section of Anson Corporation at 1 January 2021. Shareholders' Equity Contributed capital: Ordinary shares, $2 par, 1,000,000 shares authorized, 200,000 shares issued Share premium: Ordinary shares $400,000 Retained earnings 160,000 560,000 800,000 $1,360,000 During 2021, the following events occurred in sequential order: (a) On 5 January, issued 60,000 ordinary shares to an existing shareholder at $3.3 per share. (b) Anson is authorized to issue up 10,000 $100 par value, 8% cumulative preference shares. On 1 April, it issued 8,000 of its preference shares for $105 per share to investors. (c) On 14 July, reacquired 40,000 of its ordinary shares at a price of $2.6 per share from the shareholders. (d) Cyrus, the shareholder of Anson Corporation, sold 5,000 ordinary shares of Anson Corporation with to Peter at $3.0 per share. (e) On 31 December, the board of directors declared all the dividends, including $0.5 per share to ordinary shareholders, as well as satisfying annual preference share dividend requirements. All dividends will be paid in early 2022. Required: (1) Prepare the journal entries for the above transactions (No explanation is required). State "No entry" if no entry is required. (12 marks) (2) Prepare the shareholders' equity section of the statement of financial position for Anson Corporation at 31 December 2021. The profit for the year 2021 was $350,000