Blossom Corp. reported the following amounts in the shareholders' equity section of its December 31,2023 , balance sheet: The contributed surplus arose from net excess of average cost per share over reacquisition cost on a previous repurchase and cancellation of common shares. During 2024, the company had the following transactions that affect shareholders' equity. Prepare the journal entries for the following transactions: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Prepare the journal entries for the following transactions: (Credit account titles are automatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) a. Paid the annual 2023$7 per share dividend on preferred shares and a $3 per share dividend on common shares. These dividends had been declared on December 31, 2023. b. Purchased 3,800 shares of its own outstanding common shares for $34 per share and cancelled them. c. Issued 900 preferred shares at $106 per share (at the beginning of the year). d. Declared a 10\% stock dividend on the outstanding common shares at their fair value when the shares were selling for $45 per share. e. Issued the stock dividend. f. Declared the annual 2024$7 per share dividend on preferred shares and a $2 per share dividend on common shares. These dividends are payable in 2025