Cooper Physics Consulting Inc. began business on January 1, 2019. Selected transactions from 2019 are described below:

January 2	Issued 10,000 shares of common stock in exchange for equipment worth $300,000.
January 15	Issued 4,000 shares of preferred stock in exchange for cash of $40,000.
February 14	The Board of Directors declares a dividend on the common shares for $0.25 per share.
March 31	The Board of Directors declared the regular quarterly dividend on the preferred shares. The preferred shares pay a quarterly cumulative dividend of $0.50 per share.
April 12	Paid employees a total of $15,600 in gross pay. The following deductions were taken off of the employees gross pay: in employee CPP in employee EI in employee income tax Do not record the employers portion of payroll taxes.
May 4	Made a cash sale of $10,000 and charged $1,300 in HST.
June 30	Issued bonds with a face value of $100,000. Received cash of $100,000 (i.e. the bonds were issued at par.)
December 31	Paid semi-annual interest on the bonds issued on June 30. The bonds will mature in 10 years time. The face rate of interest is 5% and the bonds pay interest semi-annually.

Required:

Record the above transactions in the table below:

Date	Assets =		Liabilities +						Shareholders Equity
	Cash	Equip-ment	Divi- dends Payable	CPP Payable	EI Payable	Income Tax Payable	HST Payable	Bonds Payable	Common Shares	Pre-ferred Shares	Retained Earnings
Jan. 2
Jan. 15
Feb. 14
Mar. 31
April 12
May 4
June 30
Dec. 31