Coquitlam Crunch Corporation has 60,000 common shares outstanding. The following transactions related to the company's shares fook place during the year lune 15 Deciored a 30it share dividend to shareholders of record on June 20 th, to be issued July foch, Shares are selling ac s1/share. Piepere the journal entnes to record the transactions Share Dividend Declared or Retained Earnings 18,000 Common Share Dividend Distributable 18,000 Share Divibend Declared or Retained Earnirgs 30,000 Common Shere Dividend Distributable 30,000 Shere Dividend Declared or Retained Eacnungs 60,000 Comenon share Dividend Dustbutabie 60,000 Common Share Divgend Distriburable 1B, 000 Share Dividend Deelared or Retained Earrings 13:000