Can you help me figure out b-d questions? Thanks!

Record and post equity transactions; prepare statements under ASPE. P11.4B (LO 2, 3, 4) On January 1, 2021, Schipper Ltd., a private company, had the following shareholders' equity accounts: Preferred shares, $1.80 noncumulative, unlimited number authorized, none issued Common shares, unlimited number authorized, 200,000 issued $300,000 Retained earnings 990,000 The following selected transactions occurred during 2021: Jan. 2 Issued 50,000 preferred shares for $25 per share. Mar. 10 Declared the quarterly cash dividend to preferred shareholders of record on March 22, payable April 2. June 10 Declared the quarterly cash dividend to preferred shareholders of record on June 22, payable July 2. Aug. 12 Issued 10,000 common shares for $7.30 per share. Sept. 10 Declared the quarterly cash dividend to preferred shareholders of record on September 22, payable October 1. Oct. 8 Issued 10,000 preferred shares at $50 per share. 15 Issued 20,000 common shares in exchange for equipment. The common shares had not traded recently but were valued at $7.50 per share on the last date they had traded. The fair value of the equipment was $154,000 on October 15. Dec. 10 The fourth-quarter cash dividend to preferred shareholders was not declared or paid. 31 A net loss of $68,000 was reported for the year. Instructions a. Record the above transactions for 2021, including any required entries to close dividends and net loss. b. Open T accounts and post to the shareholders' equity accounts. c. Prepare a statement of retained earnings for the year. d. Prepare the shareholders' equity section of the statement of financial position at December 31. e. Schipper is a private company following ASPE. If it followed IFRS instead, how might your answers in parts (a) through (d) change? + +- - .+ + - --.---