Carla Vista Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2021: Accumulated other comprehensive income (loss) Contributed surplus-reacquisition of common shares Retained earnings Common shares (36,000 shares) $(28,000) 516,000 1,520,000 828,000 Carla Vista had the following transactions and events during 2021: Feb. 2 Repurchased 900 shares for $42,300. Apr. 17 Declared and paid cash dividends of $74,000. Oct. 29 Issued 1.300 shares for $102,000 cash Dec. 31 Reported comprehensive income of $389,000, which included other comprehensive Income of $34,000. (a) Prepare journal entries to record the transactions that took place during 2021. (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. Record journal entries in the order presented in the problem.) Date Feb.2 Account Titles and Explanation Debit (To record reacquisition of common shares) (Declared and paid a cash dividend) (Issued common shares for cash)